Grodt & McKay Realty, Inc. v. Commissioner , 77 T.C. 1221 ( 1981 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
Arevalo v. Commissioner , 469 F.3d 436 ( 2006 )
Arevalo v. Comm'r , 124 T.C. 244 ( 2005 )
Daniel A. Crooks v. Commissioner of Internal Revenue , 453 F.3d 653 ( 2006 )