Anthony Agnellino and Florence Agnellino v. Commissioner of Internal Revenue , 302 F.2d 797 ( 1962 )
estate-of-josephine-mazzoni-deceased-peter-mazzoni-and-peter-mazzoni-v , 451 F.2d 197 ( 1971 )
Peters v. Commissioner , 41 T.C.M. 955 ( 1981 )