Michel v. Commissioner , 58 T.C.M. 1019 ( 1989 )
Martin Fireproofing Profit-Sharing Plan & Trust v. Commissioner , 92 T.C. 1173 ( 1989 )
Buzzetta Constr. Corp. v. Commissioner , 92 T.C. 641 ( 1989 )
Fazi v. Commissioner , 102 T.C. 695 ( 1994 )