Glass v. Commissioner , 87 T.C. 1087 ( 1986 )
Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
David W. Keats v. United States , 865 F.2d 86 ( 1988 )