Ragsdale v. Paschal , 118 F. Supp. 280 ( 1954 )
Jack Showell and Dorothy Showell v. Commissioner of Internal Revenue , 238 F.2d 148 ( 1956 )
United States v. Clark , 123 F. Supp. 608 ( 1954 )
Michas v. Commissioner , 63 T.C.M. 2452 ( 1992 )