Stein v. Commissioner , 37 T.C. 945 ( 1962 )
Robert Ginsberg v. Commissioner of Internal Revenue , 305 F.2d 664 ( 1962 )
United States v. Staniford A. Sorrentino , 726 F.2d 876 ( 1984 )
Moline Properties, Inc. v. Commissioner , 63 S. Ct. 1132 ( 1943 )