earl-a-brown-jr-and-betty-galt-brown-v-united-states-of-america-earl , 890 F.2d 1329 ( 1989 )
Edna Bennett Hirst v. Commissioner of Internal Revenue , 572 F.2d 427 ( 1978 )
Gamble v. Commissioner , 39 T.C.M. 1030 ( 1980 )
Kelsey v. Commissioner , 27 T.C.M. 337 ( 1968 )
Lagrew v. Commissioner , 35 T.C.M. 1389 ( 1976 )
Jack H. Vestal and Mary S. Vestal v. United States of America, John T. Daniel and Thase F. Daniel v. United States , 498 F.2d 487 ( 1974 )