Mendes v. Comm'r , 121 T.C. 308 ( 2003 )
Philadelphia Park Amusement Co. v. United States , 126 F. Supp. 184 ( 1954 )
Shea v. Commissioner , 112 T.C. 183 ( 1999 )
Rendall v. Commissioner , 535 F.3d 1221 ( 2008 )