Eldon S. Chapman v. Commissioner of Internal Revenue , 618 F.2d 856 ( 1980 )
Kennemer v. Commissioner of Internal Revenue , 96 F.2d 177 ( 1938 )
Vest v. Commissioner , 57 T.C. 128 ( 1971 )
Resorts International, Inc. v. Commissioner , 60 T.C. 778 ( 1973 )