Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )
George H. Jones and Betty A. Jones v. Commissioner of Internal Revenue , 927 F.2d 849 ( 1991 )
Howard J. Sochurek v. Commissioner of Internal Revenue , 300 F.2d 34 ( 1962 )
John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal Revenue , 837 F.2d 681 ( 1988 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )