Frazell v. United States , 213 F. Supp. 457 ( 1963 )
Fishback v. United States , 215 F. Supp. 621 ( 1963 )
Wheeler v. Commissioner , 37 T.C.M. 883 ( 1978 )
Kathman v. Commissioner , 50 T.C. 125 ( 1968 )
Havener v. Commissioner , 23 T.C.M. 539 ( 1964 )