Ellis Banking Corporation v. Commissioner of Internal Revenue Service , 688 F.2d 1376 ( 1982 )
Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )
W. Horace Williams, Sr., and Viola Bloch Williams v. United States , 245 F.2d 559 ( 1957 )
Bobby E. Welch and Kathleen Newman v. Commissioner of Internal Revenue , 204 F.3d 1228 ( 2000 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )