Philadelphia & Reading Corporation v. United States , 944 F.2d 1063 ( 1991 )
Emil Kalil, Sr. v. James L. Enochs, Director of Internal Revenue , 295 F.2d 467 ( 1961 )
Frank W. Smith Janice M. Smith v. United States , 328 F.3d 760 ( 2003 )
Keith Orum and Cherie Orum v. Commissioner of Internal Revenue , 412 F.3d 819 ( 2005 )
United States v. Price , 80 S. Ct. 326 ( 1960 )
Adickes v. S. H. Kress & Co. , 90 S. Ct. 1598 ( 1970 )
Dahlstrom v. Commissioner , 85 T.C. 812 ( 1985 )