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Richard H. And Patsy J. Bramblett v. Commissioner of Internal Revenue , 960 F.2d 526 ( 1992 )
Gladys T. Geiger v. Commissioner of Internal Revenue , 440 F.2d 688 ( 1971 )
Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue Service , 877 F.2d 624 ( 1989 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )