Pyo v. Commissioner , 83 T.C. 626 ( 1984 )
Maxwell v. Commissioner , 87 T.C. 783 ( 1986 )
Estate of Ray v. Commissioner , 112 F.3d 194 ( 1997 )
Ronald L. Pack, and Marla Pack, for Themselves and as Representatives of a Class v. United States , 992 F.2d 955 ( 1993 )
Brookstone Corp. v. United States , 58 F.3d 637 ( 1995 )
Dorchester Indus. v. Comm'r , 108 T.C. 320 ( 1997 )