United States v. Ophelia Johnson and Ophelia R. Johnson, as Under the Last Will and Testament of Clifford L. Johnson, Deceased , 331 F.2d 943 ( 1964 )
Philip J. McGowan and Lorraine McGowan v. United States , 277 F.2d 613 ( 1960 )
Schlegel v. Commissioner , 46 T.C. 706 ( 1966 )