Steven and Faith Field v. Commissioner of Internal Revenue , 680 F.2d 510 ( 1982 )
Christman v. Commissioner , 57 T.C.M. 538 ( 1989 )
Taylor v. Commissioner , 43 T.C.M. 949 ( 1982 )
Perry v. Commissioner , 41 T.C.M. 1135 ( 1981 )