United States v. Edwin L. Sheahan and Deborah M. Sheahan , 323 F.2d 383 ( 1963 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Nelson C. And Adele B. Elam v. Commissioner of Internal Revenue , 477 F.2d 1333 ( 1973 )
Commissioner v. South Texas Lumber Co. , 68 S. Ct. 695 ( 1948 )