Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )
Bart H. Johnson, Jr. And Jimmie Ruth Johnson v. Commissioner of Internal Revenue , 661 F.2d 53 ( 1981 )
Richard J. Sydnes v. Commissioner of Internal Revenue , 647 F.2d 813 ( 1981 )
Higgins v. Commissioner , 61 S. Ct. 475 ( 1941 )
Higgins v. Commissioner of Internal Revenue , 111 F.2d 795 ( 1940 )