Robert A. Coerver and Margaret M. Coerver v. Commissioner of Internal Revenue , 297 F.2d 837 ( 1962 )
Mary O. Furner v. Commissioner of Internal Revenue , 393 F.2d 292 ( 1968 )
Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal Revenue , 443 F.2d 29 ( 1971 )
Commissioner v. Flowers , 66 S. Ct. 250 ( 1946 )