Wiles v. Commissioner , 60 T.C. 56 ( 1973 )
Henry B. And Betty J. Wallace v. United States , 439 F.2d 757 ( 1971 )
Matter of Marriage of Engle , 52 Or. App. 561 ( 1981 )
Collins H. Ferris and Bonnie Bach Ferris v. Commissioner of Internal Revenue , 582 F.2d 1112 ( 1978 )