Commissioner v. National Alfalfa Dehydrating & Milling Co. , 94 S. Ct. 2129 ( 1974 )
Estate of H. H. Weinert, Deceased, Jane W. Blumberg, and Hilda B. Weinert v. Commissioner of Internal Revenue , 294 F.2d 750 ( 1961 )
Bernard D. Spector v. Commissioner of Internal Revenue , 641 F.2d 376 ( 1981 )