Matter of Flanzbaum , 10 B.R. 420 ( 1981 )
Harbour Properties, Inc. v. Commissioner , 32 T.C.M. 580 ( 1973 )
LeBeau , 63 T.C.M. 3177 ( 1992 )
Castorina v. Commissioner , 52 T.C.M. 988 ( 1986 )