Allen Industries, Inc. v. Commissioner of Internal Revenue , 414 F.2d 983 ( 1969 )
MSD INC. v. United States , 434 F. Supp. 85 ( 1977 )
Allen Industries, Inc. v. Commissioner , 27 T.C.M. 542 ( 1968 )
Nelson Bros., Inc. v. Commissioner , 64 T.C.M. 1594 ( 1992 )