Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )
William L. Heuer, Jr. And Lucille M. Heuer v. Commissioner of Internal Revenue , 283 F.2d 865 ( 1960 )
Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal Revenue , 591 F.2d 1273 ( 1979 )
palo-alto-town-country-village-inc-town-country-construction-co , 565 F.2d 1388 ( 1977 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Commissioner v. Flowers , 66 S. Ct. 250 ( 1946 )