LeFever v. Commissioner , 100 F.3d 778 ( 1996 )
united-states-v-william-l-matheson-of-the-will-of-dorothy-gould-burns , 532 F.2d 809 ( 1976 )
Zellerbach Paper Co. v. Helvering , 55 S. Ct. 127 ( 1934 )
John H. Young and Carolyn J. Young v. Commissioner of Internal Revenue , 783 F.2d 1201 ( 1986 )
Conway Import Company v. United States , 311 F. Supp. 5 ( 1969 )