Old Colony Trust Co. v. Commissioner , 49 S. Ct. 499 ( 1929 )
Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal Revenue , 258 F.2d 865 ( 1958 )
david-l-schroeder-and-tana-schroeder-v-commissioner-of-internal-revenue , 831 F.2d 856 ( 1987 )
tw-electrical-service-inc-shigeru-shinno-dba-fairway-electric-allied , 809 F.2d 626 ( 1987 )