Randall L. Beisler and Judith K. Beisler v. Commissioner of Internal Revenue , 814 F.2d 1304 ( 1987 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Kenneth S. Rosen Lou Hill Davidson, (Johnnye) v. United States , 829 F.2d 506 ( 1987 )