Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )
ALACARE HOME HEALTH SERVS. v. COMMISSIONER , 81 T.C.M. 1794 ( 2001 )
Klutz v. Commissioner , 38 T.C.M. 724 ( 1979 )
Galazin v. Commissioner , 38 T.C.M. 851 ( 1979 )
Joseph Gann, Inc. v. Commissioner , 43 T.C.M. 682 ( 1982 )