Antonio R. Durando Naomiann N. Durando v. United States , 70 F.3d 548 ( 1995 )
Moline Properties, Inc. v. Commissioner , 63 S. Ct. 1132 ( 1943 )
Helvering v. R. J. Reynolds Tobacco Co. , 59 S. Ct. 423 ( 1939 )
Stark v. Commissioner , 86 T.C. 243 ( 1986 )