Lillian Bernstein, of the Estate of Kalman Bernstein, Deceased v. Commissioner of Internal Revenue , 267 F.2d 879 ( 1959 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Manuel Cebollero v. Commissioner of Internal Revenue , 967 F.2d 986 ( 1992 )