Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Fausner v. Commissioner , 93 S. Ct. 2820 ( 1973 )
Commissioner v. South Texas Lumber Co. , 68 S. Ct. 695 ( 1948 )
Henry C. Mueller v. Commissioner of Internal Revenue , 496 F.2d 899 ( 1974 )