Raymond A. O'COnnOr and Bertha K. O'COnnOr v. Commissioner of Internal Revenue, Burt Cold Storage, Inc. v. Commissioner of Internal Revenue , 412 F.2d 304 ( 1969 )
Irving S. Federbush and Sylvia C. Federbush v. Commissioner of Internal Revenue, Sylvia C. Federbush v. Commissioner of Internal Revenue , 325 F.2d 1 ( 1963 )
Muriel Heim v. Commissioner of Internal Revenue , 251 F.2d 44 ( 1958 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )