Crane v. Commissioner , 331 U.S. 1 ( 1947 )
Commissioner v. Asphalt Products Co. , 107 S. Ct. 2275 ( 1987 )
Commissioner v. Tufts , 103 S. Ct. 1826 ( 1983 )
Smith v. Commissioner , 84 T.C. 889 ( 1985 )
Miller v. Commissioner , 85 T.C. 1064 ( 1985 )