New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )
Estate of Hill v. Commissioner , 59 T.C. 846 ( 1973 )
Jacklin v. Commissioner , 79 T.C. 340 ( 1982 )
Prince v. Commissioner , 66 T.C. 1058 ( 1976 )