J. M. Turner and Company, Incorporated v. Commissioner of Internal Revenue , 247 F.2d 370 ( 1957 )
john-g-moffatt-v-commissioner-of-internal-revenue-mary-e-moffatt-v , 363 F.2d 262 ( 1966 )
Altenpohl v. Commissioner , 36 T.C.M. 1377 ( 1977 )