Geoghegan & Mathis, Inc. v. Commissioner , 55 T.C. 672 ( 1971 )
Osborne v. Commissioner , 87 T.C. 575 ( 1986 )
Guenther v. Commissioner , 34 T.C.M. 834 ( 1975 )
Cherry v. Commissioner , 46 T.C.M. 1031 ( 1983 )