Commissioner v. Kowalski , 98 S. Ct. 315 ( 1977 )
Commissioner v. Glenshaw Glass Co. , 75 S. Ct. 473 ( 1955 )
Wnuck v. Commissioner , 136 T.C. 498 ( 2011 )
United States v. Basye , 93 S. Ct. 1080 ( 1973 )