David Bruce McMahan v. Commissioner of Internal Revenue , 114 F.3d 366 ( 1997 )
Glenn Crain v. Commissioner of Internal Revenue , 737 F.2d 1417 ( 1984 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )
Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue , 932 F.2d 1128 ( 1991 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )