Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal Revenue , 621 F.2d 1318 ( 1980 )
Irvine K. Furman and Lorena K. Furman v. Commissioner of Internal Revenue , 381 F.2d 22 ( 1967 )
Lucas v. Earl , 50 S. Ct. 241 ( 1930 )