Robert Demartino, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-Appellant , 862 F.2d 400 ( 1988 )
Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )
Knetsch v. United States , 81 S. Ct. 132 ( 1960 )
Cook v. Commissioner , 90 T.C. 975 ( 1988 )