Herbert William Manke v. United States , 259 F.2d 518 ( 1958 )
Harold Glenn Pate v. United States , 243 F.2d 99 ( 1957 )
Elmer B. Wiggins v. United States , 261 F.2d 113 ( 1958 )
Lawrence v. Commissioner , 50 T.C. 494 ( 1968 )