Larry Rudolph Harrison and Mary Frances Harrison v. Commissioner of Internal Revenue , 805 F.2d 973 ( 1986 )
Billie C. Rager and Wanda L. Rager v. Commissioner of Internal Revenue , 775 F.2d 1081 ( 1985 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )