Rood v. United States , 184 F. Supp. 791 ( 1960 )
Matilda M. Brooks v. Commissioner of Internal Revenue , 274 F.2d 96 ( 1959 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Stubbs, Overbeck & Associates, Inc. v. United States , 445 F.2d 1142 ( 1971 )