Carl A. Gerstacker and Jayne H. Gerstacker v. Commissioner of Internal Revenue , 414 F.2d 448 ( 1969 )
Daniel S. W. Kelly and Constance L. Kelly v. Commissioner of Internal Revenue , 440 F.2d 307 ( 1971 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )