Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
harold-c-margaret-i-kean-v-commissioner-of-internal-revenue-inga-l , 469 F.2d 1183 ( 1972 )
Helvering v. Owens , 59 S. Ct. 260 ( 1939 )