Bhagwan D. Raheja and Krishna K. Raheja v. Commissioner of Internal Revenue , 725 F.2d 64 ( 1984 )
Snyder Howell v. United States , 775 F.2d 887 ( 1985 )
Lincoln Savings and Loan Association v. Commissioner of Internal Revenue , 422 F.2d 90 ( 1970 )
Commissioner v. Lincoln Savings & Loan Ass'n , 91 S. Ct. 1893 ( 1971 )