Trust Services of America, Inc. Toni Brotman Wald v. United States , 885 F.2d 561 ( 1989 )
Buffalo Tool & Die Mfg. Co. v. Commissioner , 74 T.C. 441 ( 1980 )
Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )
Parker v. Commissioner , 86 T.C. 547 ( 1986 )
Ithaca Trust Co. v. United States , 49 S. Ct. 291 ( 1929 )