Commissioner v. Sunnen , 68 S. Ct. 715 ( 1948 )
United States v. Skelly Oil Co. , 89 S. Ct. 1379 ( 1969 )
Gray v. Commissioner , 138 T.C. 295 ( 2012 )
Joseph A. Lefebvre v. Commissioner of Internal Revenue , 830 F.2d 417 ( 1987 )
Chapman Glen Ltd. v. Commissioner , 140 T.C. 294 ( 2013 )