Hensel Phelps Construction Company, and Cross-Appellee v. Commissioner of Internal Revenue, and Cross-Appellant , 703 F.2d 485 ( 1983 )
Donald L. Evans and Joan Evans v. Commissioner of Internal Revenue , 447 F.2d 547 ( 1971 )
Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )
Commissioner v. Culbertson , 69 S. Ct. 1210 ( 1949 )