Brian L. and Carole J. Nahey v. Commissioner , 111 T.C. No. 13 ( 1998 )
Nahey v. Commissioner , 111 T.C. 256 ( 1998 )
Harris v. United States , 431 F. Supp. 1173 ( 1977 )
National-Standard Company v. Commissioner of Internal Revenue , 749 F.2d 369 ( 1984 )
Fox v. Commissioner , 40 T.C.M. 444 ( 1980 )