August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue Service , 4 F.3d 709 ( 1993 )
adolph-b-canelo-iii-and-sally-m-canelo-v-commissioner-of-internal , 447 F.2d 484 ( 1971 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Whipple v. Commissioner , 83 S. Ct. 1168 ( 1963 )
Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )