Seymour Silverman v. Commissioner of Internal Revenue , 538 F.2d 927 ( 1976 )
Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )
Carroll v. Comm'r , 146 T.C. 196 ( 2016 )
Belk v. Comm'r , 140 T.C. 1 ( 2013 )
Parker v. Commissioner , 86 T.C. 547 ( 1986 )