Lee E. Daly and Rosemarie H. Daly v. Commissioner of Internal Revenue , 662 F.2d 253 ( 1981 )
James O. Henderson v. Commissioner of Internal Revenue , 143 F.3d 497 ( 1998 )
Wirth v. Commissioner , 61 T.C. 855 ( 1974 )
Daly v. Commissioner , 72 T.C. 190 ( 1979 )