Early v. Commissioner , 52 T.C. 560 ( 1969 )
Estate of O'Connor v. Commissioner , 69 T.C. 165 ( 1977 )
Fabens v. Commissioner , 62 T.C. 775 ( 1974 )
United States v. George Howard Hall and Ruth Hall , 398 F.2d 383 ( 1968 )