Carmen Chimento and Susan Chimento v. Commissioner of Internal Revenue , 438 F.2d 643 ( 1971 )
Lee E. Daly and Rosemarie H. Daly v. Commissioner of Internal Revenue , 662 F.2d 253 ( 1981 )
Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal Revenue , 411 F.2d 537 ( 1969 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Commissioner v. Flowers , 66 S. Ct. 250 ( 1946 )
Peurifoy v. Commissioner , 79 S. Ct. 104 ( 1958 )
Tucker v. Commissioner , 55 T.C. 783 ( 1971 )
Daly v. Commissioner , 72 T.C. 190 ( 1979 )
Mitchell v. Commissioner , 74 T.C. 578 ( 1980 )