Robert H. Flato v. Commissioner of Internal Revenue , 245 F.2d 413 ( 1957 )
Albert Dick Gugenheim and Esther Gladys Gugenheim v. Commissioner of Internal Revenue , 239 F.2d 286 ( 1956 )
Robert Y. H. Thomas and Mary B. Thomas v. Commissioner of Internal Revenue , 324 F.2d 798 ( 1963 )
Mladinich v. Commissioner , 28 T.C.M. 926 ( 1969 )