Whipple v. Commissioner , 83 S. Ct. 1168 ( 1963 )
M. Seth Horne and Maurine D. Horne v. Commissioner of Internal Revenue , 523 F.2d 1363 ( 1975 )
Plantation Patterns, Incorporated v. Commissioner of Internal Revenue, John S. Jemison, Jr. And Marie S. Jemison v. Commissioner of Internal Revenue , 462 F.2d 712 ( 1972 )
Edward M. Selfe and Jane B. Selfe v. United States , 778 F.2d 769 ( 1985 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Wichita Term. El. Co. v. Commissioner of Int. R. , 162 F.2d 513 ( 1947 )