Robert B. Riss and Georgina Riss v. Commissioner of Internal Revenue , 368 F.2d 965 ( 1966 )
Cisler v. Commissioner , 39 T.C. 458 ( 1962 )
Kirschenmann v. Commissioner , 57 T.C. 524 ( 1972 )
Irwin v. Commissioner , 45 T.C. 544 ( 1966 )
Bostedt v. Commissioner , 70 T.C. 487 ( 1978 )