The First National Bank of Chicago v. Commissioner of Internal Revenue , 546 F.2d 759 ( 1977 )
Roth Steel Tube Company v. Commissioner of Internal Revenue , 620 F.2d 1176 ( 1980 )
Malone & Hyde, Inc. v. United States , 568 F.2d 474 ( 1978 )
First Nat'l Bank v. Commissioner , 64 T.C. 1001 ( 1975 )