Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal Revenue , 752 F.2d 89 ( 1985 )
I. L. Van Zandt and Ruth B. Van Zandt v. Commissioner of Internal Revenue , 341 F.2d 440 ( 1965 )
Commissioner v. Flowers , 66 S. Ct. 250 ( 1946 )
Tucker v. Commissioner , 55 T.C. 783 ( 1971 )
Mitchell v. Commissioner , 74 T.C. 578 ( 1980 )
Foote v. Commissioner , 67 T.C. 1 ( 1976 )