Bernard P. McDonough and Alma G. McDonough v. Commissioner of Internal Revenue , 577 F.2d 234 ( 1978 )
H Enters. Int'l v. Commissioner , 75 T.C.M. 1948 ( 1998 )
Indian Trail Trading Post, Inc. v. Commissioner of Internal Revenue , 503 F.2d 102 ( 1974 )