H. G. And Frances Kellam Hendricks v. Commissioner of Internal Revenue , 406 F.2d 269 ( 1969 )
Maurice J. Breen and Alyce J. Breen v. Commissioner of Internal Revenue , 328 F.2d 58 ( 1964 )
Hendricks v. Commissioner , 26 T.C.M. 636 ( 1967 )