gilbert-r-miller-and-rita-miller-v-commissioner-of-internal-revenue , 836 F.2d 1274 ( 1988 )
Commissioner of Internal Revenue v. Covington , 120 F.2d 768 ( 1941 )
William F. Wehrly and Elizabeth Ann Wehrly v. United States , 808 F.2d 1311 ( 1986 )
Ivan K. Landreth Lucille Landreth v. Commissioner Internal Revenue Service , 859 F.2d 643 ( 1988 )
Ivan K. Landreth Lucille Landreth v. Commissioner Internal Revenue Service , 845 F.2d 828 ( 1988 )
Arkansas Best Corp. v. Commissioner , 108 S. Ct. 971 ( 1988 )