Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )
Leo Grudin and Harriette Grudin v. Commissioner of Internal Revenue , 536 F.2d 295 ( 1976 )
Chris D. Stoltzfus and Irma H. Stoltzfus v. United States , 398 F.2d 1002 ( 1968 )
Spies v. United States , 63 S. Ct. 364 ( 1943 )