Airport Bldg. Development Corp. v. Commissioner , 58 T.C. 538 ( 1972 )
Detroit & Windsor Ferry Co. v. Woodworth , 115 F.2d 795 ( 1940 )
Western Terminal Company v. United States , 412 F.2d 826 ( 1969 )
Grinalds v. Commissioner , 65 T.C.M. 1971 ( 1993 )
Gordon Lubricating Co. v. Commissioner , 24 T.C.M. 697 ( 1965 )
Fieland v. Commissioner , 73 T.C. 743 ( 1980 )