Underhill v. Commissioner , 45 T.C. 489 ( 1966 )
Henry J. Langer and Patricia K. Langer v. Commissioner of Internal Revenue , 989 F.2d 294 ( 1993 )
Charles Dodge Christine Y. Roberts v. Commissioner of Internal Revenue , 981 F.2d 350 ( 1993 )
Schelble v. Commissioner , 130 F.3d 1388 ( 1997 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Burnet v. Logan , 51 S. Ct. 550 ( 1931 )
Joseph P. Caulfield v. Commissioner of Internal Revenue , 33 F.3d 991 ( 1994 )
Douglas Page v. Commissioner of Internal Revenue , 58 F.3d 1342 ( 1995 )