Meehan v. Commissioner , 66 T.C. 794 ( 1976 )
Lange v. Commissioner , 41 T.C.M. 1421 ( 1981 )
Hamacher v. Commissioner , 33 T.C.M. 529 ( 1974 )
Larsen v. Commissioner , 32 T.C.M. 1118 ( 1973 )