robert-counts-jr-v-voorhees-college-an-unincorporated-educational , 439 F.2d 723 ( 1971 )
John U. Fazi and Sylvia Fazi v. Commissioner , 105 T.C. No. 29 ( 1995 )
Miller v. Commissioner , 64 T.C.M. 1083 ( 1992 )