Fan v. Comm'r , 117 T.C. 32 ( 2001 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
Deputy, Administratrix v. Du Pont , 60 S. Ct. 363 ( 1940 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )
Arevalo v. Comm'r , 124 T.C. 244 ( 2005 )