Milton L. Halle and Rachel N. Halle, His Wife v. United States , 346 F.2d 543 ( 1965 )
Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue , 544 F.2d 1045 ( 1976 )
Webber v. Commissioner , 47 T.C.M. 32 ( 1983 )
Rosenthal v. Commissioner , 29 T.C.M. 1521 ( 1970 )