Dave Arnett v. Commissioner of Internal Revenue , 473 F.3d 790 ( 2007 )
Paul E. Farrell Frances G. Farrell v. United States , 313 F.3d 1214 ( 2002 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Mitchell v. Commissioner , 74 T.C. 578 ( 1980 )
Pekar v. Commissioner , 113 T.C. 158 ( 1999 )