Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Dowell v. United States , 370 F. Supp. 69 ( 1974 )
Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United States , 522 F.2d 708 ( 1975 )