Meade A. Carpenter, Jr. v. United States , 495 F.2d 175 ( 1974 )
Dawson v. Commissioner , 59 T.C. 264 ( 1972 )
Hagerty v. Commissioner , 32 T.C.M. 788 ( 1973 )
Young v. Commissioner , 33 T.C.M. 488 ( 1974 )