Trappey v. Commissioner , 34 T.C. 407 ( 1960 )
Commissioner of Internal Revenue v. William L. Winter and Eunice R. Winter , 303 F.2d 150 ( 1962 )
Randall L. Beisler and Judith K. Beisler v. Commissioner of Internal Revenue , 814 F.2d 1304 ( 1987 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Kenneth S. Rosen Lou Hill Davidson, (Johnnye) v. United States , 829 F.2d 506 ( 1987 )