Security State Bank v. Commissioner , 214 F.3d 1254 ( 2000 )
sutherland-lumber-southwest-inc-v-commissioner-of-internal-revenue , 255 F.3d 495 ( 2001 )
Security State Bank v. Commissioner , 111 T.C. 210 ( 1998 )
Trust Under the Will of Bingham v. Commissioner , 65 S. Ct. 1232 ( 1945 )