Brian Miller v. United States , 784 F.2d 728 ( 1986 )
Nick L. Surowka and Christine L. Surowka v. United States , 909 F.2d 148 ( 1990 )
Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal Revenue , 909 F.2d 1155 ( 1990 )
Gerald C. Funk and Judith M. Funk v. Commissioner of Internal Revenue , 687 F.2d 264 ( 1982 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
United States v. Correll , 88 S. Ct. 445 ( 1967 )