Colwell v. Commissioner , 64 T.C. 584 ( 1975 )
Federal Bulk Carriers, Inc. v. Commissioner , 66 T.C. 283 ( 1976 )
Marvin E. Jensen v. United States , 511 F.2d 265 ( 1975 )
Abdella v. Commissioner , 46 T.C.M. 1602 ( 1983 )
Osborne v. Commissioner , 69 T.C.M. 1895 ( 1995 )