Murphy v. Commissioner of IRS , 469 F.3d 27 ( 2006 )
Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue , 932 F.2d 1128 ( 1991 )
Archie Dale Carson v. United States , 560 F.2d 693 ( 1977 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )