Storey v. Commissioner , 31 T.C.M. 1162 ( 1972 )
Oppenheim v. Commissioner , 32 T.C.M. 37 ( 1973 )
Toney v. Commissioner , 51 T.C.M. 472 ( 1986 )
Kaplan v. Commissioner , 59 T.C. 178 ( 1972 )
Nelson v. Commissioner , 48 T.C.M. 998 ( 1984 )
Turner v. Commissioner , 33 T.C.M. 1167 ( 1974 )
Smyers v. Commissioner , 57 T.C. 189 ( 1971 )