Putnam v. United States , 32 F.3d 911 ( 1994 )
Robertson v. Commissioner , 190 F.3d 392 ( 1999 )
Commissioner v. Flowers , 66 S. Ct. 250 ( 1946 )
Estate of Horvath v. Commissioner , 59 T.C. 551 ( 1973 )
Mitchell v. Commissioner , 74 T.C. 578 ( 1980 )