Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )
Baxter v. United States , 633 F. Supp. 912 ( 1986 )
Gajewski v. Commissioner , 84 T.C. 980 ( 1985 )
Signorile v. Commissioner , 52 T.C.M. 1080 ( 1986 )