Carl G. Ortmayer and Hilda B. Ortmayer, Husband and Wife v. Commissioner of Internal Revenue , 265 F.2d 848 ( 1959 )
Merriman H. Holtz and Helene Tyroll Holtz v. Commissioner of Internal Revenue , 256 F.2d 865 ( 1958 )
Drown v. United States , 203 F. Supp. 514 ( 1962 )