Ethel West Cotnam v. Commissioner of Internal Revenue , 263 F.2d 119 ( 1959 )
Gadlow v. Commissioner , 50 T.C. 975 ( 1968 )
Alexander v. Internal Revenue Service of the United States , 72 F.3d 938 ( 1995 )
Jack L. Baylin, Tax Matters Partner, Painters Mill Venture v. United States , 43 F.3d 1451 ( 1995 )
Lucas v. Earl , 50 S. Ct. 241 ( 1930 )