Thomas P. Krukowski and Ermina A. Krukowski v. Commissioner of Internal Revenue , 279 F.3d 547 ( 2002 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
Gibson & Assocs. v. Comm'r , 136 T.C. 195 ( 2011 )