Selgas v. Commissioner , 475 F.3d 697 ( 2007 )
cyril-e-davies-michele-n-davies-v-commissioner-of-internal-revenue , 68 F.3d 1129 ( 1995 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Lombardo v. Commissioner , 99 T.C. 342 ( 1992 )