Espinoza v. Commissioner , 636 F.3d 747 ( 2011 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Commissioner v. Glenshaw Glass Co. , 75 S. Ct. 473 ( 1955 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
Commissioner v. Schleier , 115 S. Ct. 2159 ( 1995 )
O'Gilvie v. United States , 117 S. Ct. 452 ( 1996 )