united-states-v-elving-j-kjellstrom-marjorie-kjellstrom-douglas-r , 100 F.3d 482 ( 1996 )
United States v. Kjellstrom , 916 F. Supp. 902 ( 1996 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )