Wetterholm v. Commissioner , 51 T.C.M. 988 ( 1986 )
Norgaard v. Commissioner , 57 T.C.M. 1122 ( 1989 )
Estate of Van Loben Sels v. Commissioner , 52 T.C.M. 731 ( 1986 )
Fox v. Commissioner , 57 T.C.M. 383 ( 1989 )
Hedlund v. Commissioner , 66 T.C.M. 914 ( 1993 )