united-states-v-w-h-wardlaw-independent-of-the-estate-of-c-h-wardlaw , 344 F.2d 225 ( 1965 )
United States v. Catto , 86 S. Ct. 1311 ( 1966 )
Urbanovsky v. Commissioner , 24 T.C.M. 1518 ( 1965 )
Schuster's Express, Inc. v. Commissioner , 66 T.C. 588 ( 1976 )