Robert D. Beard v. Commissioner of Internal Revenue , 793 F.2d 139 ( 1986 )
Wagenknecht v. United States , 533 F.3d 412 ( 2008 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )
Glenn Crain v. Commissioner of Internal Revenue , 737 F.2d 1417 ( 1984 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )
Sego v. Commissioner , 114 T.C. 604 ( 2000 )