August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue Service , 4 F.3d 709 ( 1993 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )