William F. Sanford v. Commissioner of Internal Revenue , 412 F.2d 201 ( 1969 )
Frank J. Hradesky v. Commissioner of Internal Revenue , 540 F.2d 821 ( 1976 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )