Security State Bank v. Commissioner , 214 F.3d 1254 ( 2000 )
Commissioner v. P. G. Lake, Inc. , 78 S. Ct. 691 ( 1958 )
Security State Bank v. Commissioner , 111 T.C. 210 ( 1998 )
United States v. J. Michael Maginnis Janet Y. Maginnis , 356 F.3d 1179 ( 2004 )