Porter v. Commissioner of Internal Revenue , 130 F.2d 276 ( 1942 )
Elm Street Realty Trust v. Commissioner , 76 T.C. 803 ( 1981 )
Sherman v. Commissioner of Internal Revenue , 146 F.2d 219 ( 1944 )
Baughn v. Commissioner , 28 T.C.M. 1447 ( 1969 )