Thomas Browne Foster v. United States , 329 F.2d 717 ( 1964 )
Anne L. And Tobin Armstrong v. R. L. Phinney, District Director of Internal Revenue , 394 F.2d 661 ( 1968 )
Pratt Larsen Tile v. Dept. of Rev. , 13 Or. Tax 270 ( 1995 )
Foster v. Commissioner , 42 T.C. 974 ( 1964 )