Linda M. Liberi Toner v. Commissioner of Internal Revenue , 623 F.2d 315 ( 1980 )
Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal Revenue , 443 F.2d 29 ( 1971 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
Resnik v. Anderson & Miles , 167 Cal. Rptr. 340 ( 1980 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )