Lone Manor Farms, Inc. v. Commissioner , 61 T.C. 436 ( 1974 )
Vines v. Comm'r , 126 T.C. 279 ( 2006 )
estate-of-louis-yaeger-deceased-judith-winters-ralph-meisels-abraham-k , 889 F.2d 29 ( 1989 )
Ralph E. Purvis and Patricia Lee Purvis, His Wife v. Commissioner of Internal Revenue , 530 F.2d 1332 ( 1976 )
Joseph A. & Dorothy D. Moller v. The United States , 721 F.2d 810 ( 1983 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Higgins v. Commissioner , 61 S. Ct. 475 ( 1941 )