Girard Trust Corn Exchange Bank v. Commissioner , 22 T.C. 1343 ( 1954 )
Rymer v. Commissioner , 52 T.C.M. 964 ( 1986 )
Parkside, Inc. v. Commissioner , 34 T.C.M. 54 ( 1975 )
Crabtree v. Commissioner , 20 T.C. 841 ( 1953 )