James v. United States , 81 S. Ct. 1052 ( 1961 )
Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue , 512 F.2d 882 ( 1975 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Albert L. Shipley, Jr. And Evelyn Needham, Formerly Shipley v. United States , 608 F.2d 770 ( 1979 )