Moline Properties, Inc. v. Commissioner , 63 S. Ct. 1132 ( 1943 )
National Carbide Corp. v. Commissioner , 69 S. Ct. 726 ( 1949 )
Frank Lyon Co. v. United States , 98 S. Ct. 1291 ( 1978 )
Commissioner v. Bollinger , 108 S. Ct. 1173 ( 1988 )