commissioner-of-internal-revenue-v-carl-l-danielson-and-pauline-s , 378 F.2d 771 ( 1967 )
Charles W. Balthrope and Mary v. Balthrope v. Commissioner of Internal Revenue , 356 F.2d 28 ( 1966 )
Annabelle Candy Co. v. Commissioner of Internal Revenue , 314 F.2d 1 ( 1962 )