cited Cited "see" Erma Jean Good v. United States See Murray v. United States, 250 F.2d 489, 491 (9th Cir. 1957), cert. den. 357 U.S. 932 , 78 S.Ct. 1375 , 2 L.Ed.2d 1373 (1958).

discussed Cited "see" Estate of Walter F. Rau, Sr., Deceased, Raymond J. Shorb, Administrator With the Will Annexed v. Commissioner of Internal Revenue See Lusk v. Commissioner, 250 F.2d 591 (7th Cir. 1957), cert. denied 357 U.S. 932 , 78 S.Ct. 1376 , 2 L.Ed.2d 1375 (1958); Bond v. Commis *54 sioner, 232 F.2d 822 (4th Cir. 1956), cert. denied 352 U.S. 878 , 77 S.Ct. 100 , 1 L.Ed.2d 79 (1956); Dreiborg v. Commissioner, 225 F.2d 216 (6th Cir. 1955). 4 .