E. N. Funkhouser and Estate of Nellie S. Funkhouser, Deceased, E. N. Funkhouser v. Commissioner of Internal Revenue , 375 F.2d 1 ( 1967 )
Gary L. Price and Wife, Lois W. Price v. United States , 599 F.2d 594 ( 1979 )
Patty R. Smith v. United States , 460 F.2d 1005 ( 1972 )
Roth v. Commissioner , 32 T.C.M. 834 ( 1973 )
Schlegel v. Commissioner , 46 T.C. 706 ( 1966 )
Gittens v. Commissioner , 49 T.C. 419 ( 1968 )