Dunn v. Commissioner , 70 T.C. 715 ( 1978 )
Anchor Nat'l Life Ins. Co. v. Commissioner , 93 T.C. 382 ( 1989 )
La Caisse Populaire Ste-Marie (St. Mary's Bank) v. United States , 425 F. Supp. 512 ( 1976 )
Harbour Properties, Inc. v. Commissioner , 32 T.C.M. 580 ( 1973 )
Joseph Lupowitz Sons, Inc. v. Commissioner , 31 T.C.M. 1169 ( 1972 )