Mary Jean Martin, and John R. Fischer v. Commissioner of Internal Revenue , 783 F.2d 81 ( 1986 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Estate of H. Floyd Sherrod, H. Floyd Sherrod, Jr. And Estalee Sherrod Sandlin, Co-Executors v. Commissioner of Internal Revenue , 774 F.2d 1057 ( 1985 )