jackson-e-cagle-jr-and-ann-cagle-v-commissioner-of-internal-revenue , 539 F.2d 409 ( 1976 )
Commissioner of Internal Revenue v. Meldrum & Fewsmith, Inc. , 230 F.2d 283 ( 1956 )
McDonald v. Commissioner , 65 S. Ct. 96 ( 1944 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )