Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )
Daniel E. Hendricks Barbara E. Hendricks v. Commissioner of the Internal Revenue Service , 32 F.3d 94 ( 1994 )
Helvering v. Highland , 124 F.2d 556 ( 1942 )
Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal Revenue , 748 F.2d 890 ( 1984 )