Jacob Oppewal v. Commissioner of Internal Revenue , 468 F.2d 1000 ( 1972 )
John H. And Josephine Winters v. Commissioner of Internal Revenue , 468 F.2d 778 ( 1972 )
Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal Revenue , 309 F.2d 373 ( 1962 )
Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal Revenue , 467 F.2d 47 ( 1972 )
Hernandez v. Commissioner , 109 S. Ct. 2136 ( 1989 )