Siewert v. Commissioner , 72 T.C. 326 ( 1979 )
George F. Collins, Jr. v. Commissioner of Internal Revenue , 388 F.2d 353 ( 1968 )
Conner v. Commissioner , 34 T.C.M. 1043 ( 1975 )
Harrington v. Commissioner , 67 T.C.M. 3060 ( 1994 )
Gaughan v. Commissioner , 66 T.C.M. 168 ( 1993 )
Davidson v. Commissioner , 43 T.C.M. 854 ( 1982 )
Showalter v. Commissioner , 33 T.C.M. 192 ( 1974 )
Gerlach v. Commissioner , 55 T.C. 156 ( 1970 )