First Commercial Bank v. Commissioner , 45 T.C. 175 ( 1965 )
First Nat'l Bank v. Commissioner , 64 T.C. 1001 ( 1975 )
The First National Bank in Olney v. Commissioner of Internal Revenue , 368 F.2d 164 ( 1966 )
First Nat'l Bank v. Commissioner , 44 T.C. 764 ( 1965 )