Meredith v. Commissioner , 65 T.C. 34 ( 1975 )
Julia R. & Estelle L. Foundation, Inc. v. Commissioner , 70 T.C. 1 ( 1978 )
C. A. White Trucking Co., Inc. And A. F. Crane and Mary L. Crane v. Commissioner of Internal Revenue , 601 F.2d 867 ( 1979 )