Keanini v. Commissioner , 94 T.C. 41 ( 1990 )
Loesch & Green Const. Co. v. Commissioner of Internal Revenue , 211 F.2d 210 ( 1954 )
gary-antonides-v-commissioner-of-internal-revenue-david-smith-mary-diane , 893 F.2d 656 ( 1990 )