Commissioner of Internal Revenue v. Ralph J. Solow and Celia O. Solow , 333 F.2d 76 ( 1964 )
Commissioner of Internal Revenue v. Sylvester J. Lowery and Rosemary P. Lowery , 335 F.2d 680 ( 1964 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )