Eldon D. Brinley and Mary Alice Brinley v. Commissioner of Internal Revenue , 782 F.2d 1326 ( 1986 )
Gilbert J. Sheffels and Eleanor Sheffels, Husband and Wife v. United States of America, Marjorie Heitman v. United States , 405 F.2d 924 ( 1969 )
Davis v. United States , 664 F. Supp. 468 ( 1987 )
Smith v. Comm'r , 60 T.C. 988 ( 1973 )
Robert A. Oliveri v. Commissioner , 2019 T.C. Memo. 57 ( 2019 )