James S. Abrams and Marguerite Abrams v. United States , 449 F.2d 662 ( 1971 )
Harry G. Laforge and Mildred E. Laforge v. Commissioner of Internal Revenue , 434 F.2d 370 ( 1970 )
Margit Sigray Bessenyey v. Commissioner of Internal Revenue , 379 F.2d 252 ( 1967 )