J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal Revenue , 853 F.2d 1275 ( 1988 )
Thompson Engineering Co., Inc. v. Commissioner of Internal Revenue , 751 F.2d 191 ( 1985 )
Motor Fuel Carriers, Inc. v. Commissioner of Internal Revenue , 559 F.2d 1348 ( 1977 )