Eric A. Pollard v. Commissioner of Internal Revenue Service , 786 F.2d 1063 ( 1986 )
Clarence W. Steinbrecher and Jeannette D. Steinbrecher v. Commissioner of Internal Revenue , 712 F.2d 195 ( 1983 )
Helvering v. Taylor , 55 S. Ct. 287 ( 1935 )
Donald John Rechtzigel v. Commissioner of Internal Revenue , 703 F.2d 1063 ( 1983 )
mallette-bros-construction-co-inc-v-united-states-of-america-gautier , 695 F.2d 145 ( 1983 )