Robert D. Beard v. Commissioner of Internal Revenue , 793 F.2d 139 ( 1986 )
WH Hill Co. v. Commissioner of Internal Revenue , 64 F.2d 506 ( 1933 )
Sundstrand Corporation v. Commissioner of Internal Revenue , 17 F.3d 965 ( 1994 )
Lucas v. Pilliod Lumber Co. , 50 S. Ct. 297 ( 1930 )
Celotex Corp. v. Catrett, Administratrix of the Estate of Catrett , 106 S. Ct. 2548 ( 1986 )