Old Colony Trust Co. v. Commissioner , 49 S. Ct. 499 ( 1929 )
Gerald C. Funk and Judith M. Funk v. Commissioner of Internal Revenue , 687 F.2d 264 ( 1982 )
Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )
Valmore H. Monette and Nannie B. Monette v. Commissioner of Internal Revenue , 374 F.2d 116 ( 1967 )
Austin v. Voskuil , 493 F. Supp. 780 ( 1980 )