Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
Michaels v. Commissioner , 53 T.C. 269 ( 1969 )
Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )