United States v. Felix Benitez Rexach , 482 F.2d 10 ( 1973 )
mildred-f-swaim-v-commissioner-of-internal-revenue-mildred-f-swaim , 417 F.2d 358 ( 1969 )
estate-of-john-iverson-v-commissioner-of-internal-revenue-mardrid-reite , 255 F.2d 1 ( 1958 )