Flora v. United States , 80 S. Ct. 630 ( 1960 )
Kucklick v. Commissioner , 48 T.C.M. 902 ( 1984 )
Bostedt v. Commissioner , 70 T.C. 487 ( 1978 )
Maddox v. Commissioner , 69 T.C. 854 ( 1978 )