Edwards v. Commissioner , 32 T.C.M. 1186 ( 1973 )
Deukmejian v. Commissioner , 41 T.C.M. 738 ( 1981 )
Barlow v. Commissioner , 34 T.C.M. 1373 ( 1975 )
Scope v. Commissioner , 41 T.C.M. 304 ( 1980 )
Commissioner of Internal Revenue v. Segall , 114 F.2d 706 ( 1940 )