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    Commissioner of Internal Revenue v. R. E. L. Finley, Commissioner of Internal Revenue v. Jerline Dick Finley, Commissioner of Internal Revenue v. R. E. L. Finley and Jerline Dick Finley, Robert Wesley Finley v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Jacqueline Finley O'shea, Dan M. O'shea, Dan M. O'Shea and Jacqueline Finley O'shea, Harry L. Berry, Irene Dick Berry, Harry L. Berry and Irene Dick Berry, and Dick L. Berry, 265 F.2d 885