New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )
Estate of Wood v. Commissioner , 39 T.C. 1 ( 1962 )
United States v. American Bar Endowment , 106 S. Ct. 2426 ( 1986 )
Murphy v. Commissioner , 54 T.C. 249 ( 1970 )