Robert P. Wilcox v. Commissioner of Internal Revenue , 848 F.2d 1007 ( 1988 )
Glenn Crain v. Commissioner of Internal Revenue , 737 F.2d 1417 ( 1984 )
Paul E. Charczuk and Victoria Charczuk v. Commissioner of Internal Revenue , 771 F.2d 471 ( 1985 )
Charles C. Cook v. Raymond A. Spillman, Internal Revenue Service, the Federal Reserve Bank Corporation , 806 F.2d 948 ( 1986 )
Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal Revenue , 784 F.2d 1006 ( 1986 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )