Estate of Durkin v. Commissioner , 99 T.C. 561 ( 1992 )
E. Keith Owens v. Commissioner of Internal Revenue , 568 F.2d 1233 ( 1977 )
Reitz v. Commissioner , 61 T.C. 443 ( 1974 )
Coast Quality Construction Corporation and Subsidiaries v. United States , 463 F.2d 503 ( 1972 )