Eugene W. And Marie P. Fireoved, in Nos. 71-1565 v. United States of America, in Nos. 71-1566, 71-1567 , 462 F.2d 1281 ( 1972 )
chamberlin-v-commissioner-of-internal-revenue-two-cases-toner-v , 207 F.2d 462 ( 1953 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )