James E. Cox and Christine D. Cox v. United States , 537 F.2d 1066 ( 1976 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
louis-lesser-and-jeanne-lesser-v-commissioner-of-internal-revenue-william , 352 F.2d 789 ( 1965 )
Commissioner v. Heininger , 64 S. Ct. 249 ( 1943 )
Collins v. United States , 193 F. Supp. 602 ( 1961 )