Gevirtz v. Commissioner of Internal Revenue , 123 F.2d 707 ( 1941 )
New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )
Newcombe v. Commissioner , 54 T.C. 1298 ( 1970 )
Leslie v. Commissioner , 6 T.C. 488 ( 1946 )
Melone v. Commissioner , 45 T.C. 501 ( 1966 )