Lomas Santa Fe, Inc. v. Commissioner , 74 T.C. 662 ( 1980 )
baldwin-brothers-inc-in-no-15691-j-robert-baldwin-and-ruth-d , 361 F.2d 668 ( 1966 )
Transport Mfg. & Equipment Co. v. Commissioner , 27 T.C.M. 924 ( 1968 )