Florence M. Barnes, and Barnes Theatre Ticket Service, Inc., an Illinois Corporation v. The Commissioner of Internal Revenue , 408 F.2d 65 ( 1969 )
Douglas Page v. Commissioner of Internal Revenue , 58 F.3d 1342 ( 1995 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Schad v. Commissioner , 87 T.C. 609 ( 1986 )