Richard E. Hoover v. Commissioner of Internal Revenue , 102 F.3d 842 ( 1996 )
Old Colony Trust Co. v. Commissioner , 49 S. Ct. 499 ( 1929 )
Taylor v. Commissioner , 45 T.C. 120 ( 1965 )
Grutman v. Commissioner , 80 T.C. 464 ( 1983 )
Estate of Goldman v. Commissioner , 112 T.C. 317 ( 1999 )