transport-manufacturing-equipment-company-a-delaware-corporation , 434 F.2d 373 ( 1970 )
United States v. Thomas W. Banks and Reta Banks A/K/A Reta L. Banks or Rita L. Banks , 442 F.2d 43 ( 1971 )
Transport Mfg. & Equipment Co. v. Commissioner , 27 T.C.M. 919 ( 1968 )