Carloate Industries, Inc. v. United States , 354 F.2d 814 ( 1966 )
James E. Cox and Christine D. Cox v. United States , 537 F.2d 1066 ( 1976 )
FRYER v. COMMISSIONER , 33 T.C.M. 403 ( 1974 )
Miller v. Commissioner , 34 T.C.M. 528 ( 1975 )