Borg-Warner Corporation v. Commissioner of Internal Revenue , 660 F.2d 324 ( 1981 )
Concrete Engineering Co. v. Commissioner of Int. Rev. , 58 F.2d 566 ( 1932 )
thomas-k-mcmanus-and-margaret-f-mcmanus-v-commissioner-of-internal , 583 F.2d 443 ( 1978 )
E. H. Winn, Jr. And Betty Lee Jones Winn v. Commissioner of Internal Revenue , 595 F.2d 1060 ( 1979 )