Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Park Place, Inc. v. Commissioner , 57 T.C. 767 ( 1972 )
Puget Sound Plywood, Inc. v. Commissioner , 44 T.C. 305 ( 1965 )
Illinois Grain Corp. v. Commissioner , 87 T.C. 435 ( 1986 )