Smyers v. Commissioner , 57 T.C. 189 ( 1971 )
Starnes v. United States (In Re Starnes) , 82 A.F.T.R.2d (RIA) 7463 ( 1998 )
Elmer W. Anderson and Margaret P. Anderson v. United States , 436 F.2d 356 ( 1971 )
Fox v. Commissioner , 34 T.C.M. 348 ( 1975 )
Heger v. Commissioner , 66 T.C.M. 610 ( 1993 )
Edwin C. Hollenbeck and Kathryn J. Hollenbeck, Wade G. Ellis and Anita l.ellis v. Commissioner of Internal Revenue , 422 F.2d 2 ( 1970 )