United States v. Lehigh , 201 F. Supp. 224 ( 1961 )
Maxfield v. Commissioner of Internal Revenue , 153 F.2d 325 ( 1946 )
Lester L. Luhring and Betty W. Luhring v. Clifford W. Glotzbach, District Director of Internal Revenue , 304 F.2d 556 ( 1962 )