Mendel v. Commissioner , 41 T.C. 32 ( 1963 )
Lull v. Commissioner , 51 T.C. 841 ( 1969 )
James J. Ritter v. The United States , 393 F.2d 823 ( 1968 )
Kenneth D. England and Connie J. England v. United States , 345 F.2d 414 ( 1965 )