Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )
Fan v. Comm'r , 117 T.C. 32 ( 2001 )
C. Louis Wood and Hallie D. Wood v. Commissioner of Internal Revenue , 338 F.2d 602 ( 1964 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
Arevalo v. Comm'r , 124 T.C. 244 ( 2005 )
Higgins v. Commissioner , 61 S. Ct. 475 ( 1941 )
Wood v. Commissioner , 41 T.C. 593 ( 1964 )