Thor Power Tool Co. v. Commissioner , 99 S. Ct. 773 ( 1979 )
Ash v. Commissioner , 96 T.C. 459 ( 1991 )
United States of America and Earl E. Hart, Revenue Agent of the Internal Revenue Service v. Stanley P. Gimbel , 782 F.2d 89 ( 1986 )
Fu Inv. Co. v. Commissioner , 104 T.C. 408 ( 1995 )