James J. Donohue v. Commissioner of Internal Revenue , 323 F.2d 651 ( 1963 )
estate-of-robert-a-goodall-deceased-c-m-goodall-v-commissioner-of , 391 F.2d 775 ( 1968 )
Orenduff v. Commissioner , 30 T.C.M. 1146 ( 1971 )