Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )
Leroy H. Nyhus v. Commissioner of Internal Revenue , 594 F.2d 1213 ( 1979 )
United States v. Richard R. Sibla , 624 F.2d 864 ( 1980 )
Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal Revenue , 443 F.2d 29 ( 1971 )