Raymond J. Ryan and Helen Ryan v. Commissioner of Internal Revenue , 517 F.2d 13 ( 1975 )
Estate of Lucius Earl Dixon, C. G. Vaughan, Lois K. Dixon, Intervenor-Appellant v. Commissioner of Internal Revenue , 666 F.2d 386 ( 1982 )
Richard A. Wilson and Sharon L. Wilson v. Commissioner of Internal Revenue , 564 F.2d 1317 ( 1977 )
Lawrence v. Brookes and Katherine T. Brookes v. Commissioner of Internal Revenue , 163 F.3d 1124 ( 1998 )