Jean C. Tyler and Dolly Ann Tyler v. Laurie W. Tomlinson, District Director of Internal Revenue , 414 F.2d 844 ( 1969 )
Edwin C. Hollenbeck and Kathryn J. Hollenbeck, Wade G. Ellis and Anita l.ellis v. Commissioner of Internal Revenue , 422 F.2d 2 ( 1970 )
John Kelley Co. v. Commissioner , 66 S. Ct. 299 ( 1946 )
Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )