Thor Power Tool Co. v. Commissioner , 99 S. Ct. 773 ( 1979 )
Richard R. Riss, Sr. v. Commissioner of Internal Revenue , 478 F.2d 1160 ( 1973 )
Elton Brimberry and Estate of Norma Louise Brimberry, Deceased, Elton Brimberry, Independent v. Commissioner of Internal Revenue , 588 F.2d 975 ( 1979 )