Estate of Robert Poletti, Deceased Labarbara T. Poletti, Personal Representative Labarbara T. Poletti v. Commissioner, Internal Revenue Service , 34 F.3d 742 ( 1994 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )
Squire v. Capoeman , 76 S. Ct. 611 ( 1956 )
Florida Peach Corp. v. Commissioner , 90 T.C. 678 ( 1988 )