The Title Guarantee Company v. The United States , 432 F.2d 1363 ( 1970 )
Modern Home Fire & Casualty Ins. Co. v. Commissioner , 54 T.C. 839 ( 1970 )
Title & Trust Co. v. Commissioner , 58 T.C. 900 ( 1972 )
Herren v. United States , 317 F. Supp. 1198 ( 1970 )