Walter P. Stricker and Joan M. Stricker v. Commissioner of Internal Revenue , 438 F.2d 1216 ( 1971 )
Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie Hartsell , 305 F.2d 221 ( 1962 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
John J. Harvey and Irma P. Harvey v. Commissioner of Internal Revenue , 283 F.2d 491 ( 1960 )
Commissioner v. Flowers , 66 S. Ct. 250 ( 1946 )
Peurifoy v. Commissioner , 79 S. Ct. 104 ( 1958 )