Schelble v. Commissioner , 130 F.3d 1388 ( 1997 )
Richard G. Cline and Carole J. Cline v. Commissioner of Internal Revenue , 34 F.3d 480 ( 1994 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Newark Morning Ledger Co. v. United States , 113 S. Ct. 1670 ( 1993 )