Legg v. Commissioner , 40 B.T.A. 1074 ( 1939 )
Fin Hay Realty Co. v. United States , 398 F.2d 694 ( 1968 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )
Legg's Estate v. Commissioner of Internal Revenue , 114 F.2d 760 ( 1940 )
Catalano v. Commissioner , 81 T.C. 8 ( 1983 )