Bennett v. Commissioner of Internal Revenue , 139 F.2d 961 ( 1944 )
Boehm v. Commissioner , 66 S. Ct. 120 ( 1945 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )