Gordon S. Dole v. Commissioner of Internal Revenue , 351 F.2d 308 ( 1965 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Ronald W. Benninghoff v. Commissioner of Internal Revenue , 614 F.2d 398 ( 1980 )
Michael A. Tougher, Jr., and Amelia L. Tougher v. Commissioner of Internal Revenue , 441 F.2d 1148 ( 1971 )