Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue , 380 F.2d 499 ( 1967 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Bulova Watch Co. v. United States , 81 S. Ct. 864 ( 1961 )