Royal St. Louis, Inc. And Chateau Louisiane, Inc. v. United States , 578 F.2d 1017 ( 1978 )
hibernia-national-bank-in-new-orleans-trust-division-trustee-under , 740 F.2d 382 ( 1984 )
Watson Land Co. v. Commissioner , 45 T.C.M. 1206 ( 1983 )
Park Place, Inc. v. Commissioner , 57 T.C. 767 ( 1972 )
Wiener v. Commissioner , 58 T.C. 81 ( 1972 )