Cathy Miller Hardy v. Commissioner of Internal Revenue , 181 F.3d 1002 ( 1999 )
Carey K. Parker Mary E. Parker v. Commissioner of Internal Revenue , 117 F.3d 785 ( 1997 )
Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue , 512 F.2d 882 ( 1975 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )