milton-j-seligman-and-estate-of-francine-seligman-v-commissioner-of , 796 F.2d 116 ( 1986 )
commissioner-of-internal-revenue-v-transport-manufacturing-and-equipment , 478 F.2d 731 ( 1973 )
Dorance D. And Helen A. Bolton v. Commissioner of Internal Revenue , 694 F.2d 556 ( 1982 )