Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal Revenue , 621 F.2d 1318 ( 1980 )
Commissioner of Internal Revenue v. Laughton , 113 F.2d 103 ( 1940 )
Lucas v. Earl , 50 S. Ct. 241 ( 1930 )
Commissioner v. Culbertson , 69 S. Ct. 1210 ( 1949 )