Thomas v. Orvis and Bobye G. Orvis v. Commissioner of Internal Revenue , 788 F.2d 1406 ( 1986 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
El v. Comm'r , 144 T.C. 140 ( 2015 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
Podems v. Commissioner , 24 T.C. 21 ( 1955 )
Chapman v. Commissioner , 48 T.C. 358 ( 1967 )
Primuth v. Commissioner , 54 T.C. 374 ( 1970 )