Thor Power Tool Co. v. Commissioner , 99 S. Ct. 773 ( 1979 )
Peninsula Steel Products & Equipment Co. v. Commissioner , 78 T.C. 1029 ( 1982 )
W. C. & A. N. Miller Dev. Co. v. Commissioner , 81 T.C. 619 ( 1983 )
Atlantic Coast Realty Co. v. Commissioner , 11 B.T.A. 416 ( 1928 )
Commissioner v. Hansen , 79 S. Ct. 1270 ( 1959 )