Whipple v. Commissioner , 83 S. Ct. 1168 ( 1963 )
Marshall French and Susan French v. United States , 487 F.2d 1246 ( 1973 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Higgins v. Commissioner , 61 S. Ct. 475 ( 1941 )