Signet Banking Corp. v. Commissioner , 106 T.C. 117 ( 1996 )
Commissioner v. Court Holding Co. , 65 S. Ct. 707 ( 1945 )
Schulde v. Commissioner , 83 S. Ct. 601 ( 1963 )
Commissioner v. National Alfalfa Dehydrating & Milling Co. , 94 S. Ct. 2129 ( 1974 )
American Automobile Assn. v. United States , 81 S. Ct. 1727 ( 1961 )