Knetsch v. United States , 81 S. Ct. 132 ( 1960 )
Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )
Edwin C. Hollenbeck and Kathryn J. Hollenbeck, Wade G. Ellis and Anita l.ellis v. Commissioner of Internal Revenue , 422 F.2d 2 ( 1970 )