United States v. Jaffray , 97 F.2d 488 ( 1938 )
O'malley, Collector of Internal Revenue v. Ames , 197 F.2d 256 ( 1952 )
ha-true-jr-jean-d-true-henry-a-true-iii-karen-s-true-david-l-true , 894 F.2d 1197 ( 1990 )