Bennett v. Commissioner of Internal Revenue , 139 F.2d 961 ( 1944 )
McGee v. Nee , 113 F.2d 543 ( 1940 )
Davis v. Commissioner , 88 T.C. 122 ( 1987 )
Martuccio v. Commissioner , 63 T.C.M. 3082 ( 1992 )