55 T.C. 677 (1971), 4084-68, King v. C.I.R.
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- Federal Cases - Spheeris v. Comm'r of Internal Revenue , Docket No. 7183-65.
- Federal Cases - Pcoady v. Comm'r of Internal Revenue, Docket No. 70734.
- Federal Cases - Appleby v. COMMISSIONER OF INTERNAL REVENUE, 13690.
- Federal Cases - Wilson v. Comm'r of Internal Revenue, Docket Nos. 841-63