Ferris L. Johnson and Jettie L. Johnson v. Commissioner of Internal Revenue , 620 F.2d 153 ( 1980 )
alfred-fortugno-v-commissioner-of-internal-revenue-silvia-fortugno-v , 353 F.2d 429 ( 1965 )
Richard W. And Janet Orzechowski v. Commissioner of Internal Revenue , 592 F.2d 677 ( 1979 )
Automobile Club of Mich. v. Commissioner , 77 S. Ct. 707 ( 1957 )