Allen F. Kenfield v. United States , 783 F.2d 966 ( 1986 )
Lecroy Research Systems Corporation v. Commissioner of Internal Revenue , 751 F.2d 123 ( 1984 )
E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal Revenue , 78 F.3d 795 ( 1996 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )
Peterson Marital Trust v. Commissioner , 102 T.C. 790 ( 1994 )