Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue Service , 862 F.2d 751 ( 1988 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
willard-a-covert-plaintiffs-appelleescross-appellants-v-john , 876 F.2d 751 ( 1989 )