Seymour Silverman v. Commissioner of Internal Revenue , 538 F.2d 927 ( 1976 )
Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal Revenue , 752 F.2d 89 ( 1985 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )
Helvering v. National Grocery Co. , 58 S. Ct. 932 ( 1938 )
Frank Lyon Co. v. United States , 98 S. Ct. 1291 ( 1978 )