Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue , 512 F.2d 882 ( 1975 )
Sparkman v. Commissioner , 509 F.3d 1149 ( 2007 )
August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue Service , 4 F.3d 709 ( 1993 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
C. Louis Wood and Hallie D. Wood v. Commissioner of Internal Revenue , 338 F.2d 602 ( 1964 )