Adolph K. Krause and Janet S. Krause v. Commissioner of Internal Revenue , 497 F.2d 1109 ( 1974 )
Maximov v. United States , 83 S. Ct. 1054 ( 1963 )
raymond-a-sanders-and-vadna-m-sanders-raymond-degn-kevin-o-blackwell , 439 F.2d 296 ( 1971 )