Wise v. Commissioner , 70 T.C.M. 1095 ( 1995 )
Helvering v. Jewel Mining Co. , 126 F.2d 1011 ( 1942 )
Frazier Jelke & Co. v. Chapman Minerals Corp. , 1941 Tex. App. LEXIS 248 ( 1941 )
Stewart v. Commissioner of Internal Revenue , 95 F.2d 821 ( 1938 )
Sika Chemical Corp. v. Commissioner , 64 T.C. 856 ( 1975 )
Hubble v. Commissioner , 42 T.C.M. 1537 ( 1981 )