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other Federal courts. E.g., Beard v. Commissioner, 793 F.2d 139
(6th Cir. 1986), affg. per curiam 82 T.C. 766 (1984); Coleman v.
Commissioner, 791 F.2d 68, 70 (7th Cir. 1986); Carter v.
Commissioner, 784 F.2d 1006, 1009 (9th Cir. 1986); Olson v.
United States, 760 F.2d 1003, 1005 (9th Cir. 1985); United States
v. Burton, 737 F.2d 439, 441 (5th Cir. 1984); Gattuso v.
Pecorella, 733 F.2d 709, 710 (9th Cir. 1984); Funk v.
Commissioner, 687 F.2d 264, 265 (8th Cir. 1982), affg. T.C. Memo.
1981-506; Lonsdale v. Commissioner, 661 F.2d 71, 72 (5th Cir.
1981), affg. T.C. Memo. 1981-122; United States v. Romero, 640
F.2d 1014, 1016 (9th Cir. 1981) ("Compensation for labor or
services, paid in the form of wages or salary, has been
universally, held by the courts of this republic to be income,
subject to the income tax laws currently applicable."); United
States v. Buras, 633 F.2d 1356, 1361 (9th Cir. 1980); Abrams v.
Commissioner, 82 T.C. 403 (1984); Rowlee v. Commissioner, 80 T.C.
1111 (1983); Reiff v. Commissioner, 77 T.C. 1169, 1173 (1981);
Reading v. Commissioner, 70 T.C. 730 (1978), affd. 614 F.2d 159
(8th Cir. 1980); McNeel v. Commissioner, T.C. Memo. 1995-211,
affd. ___ F.3d ___ (9th Cir., Jan. 30, 1996); Fischer v.
Commissioner, T.C. Memo. 1994-586; Zyglis v. Commissioner, T.C.
Memo. 1993-341, affd. without published opinion 29 F.3d 620 (2d
Cir. 1994); Fox v. Commissioner, T.C. Memo. 1993-277, affd.
without published opinion 69 F.3d 543 (9th Cir. 1995); Williams
v. Commissioner, T.C. Memo. 1988-368; Allen v. Commissioner, T.C.
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