Benjamin F. Birdwell v. Commissioner of Internal Revenue , 235 F.2d 112 ( 1956 )
James M. Fidler v. Commissioner of Internal Revenue , 231 F.2d 138 ( 1956 )
Kent v. Commissioner , 61 T.C. 133 ( 1973 )
Martin v. Commissioner , 73 T.C. 255 ( 1979 )
Suarez v. Commissioner , 68 T.C. 857 ( 1977 )
Burton v. United States , 139 F. Supp. 121 ( 1956 )