Conran v. United States , 322 F. Supp. 1055 ( 1971 )
McKitrick v. United States , 373 F. Supp. 471 ( 1974 )
Maloof v. Commissioner , 65 T.C. 263 ( 1975 )
Sim-Air, USA, Ltd. v. Commissioner , 98 T.C. 187 ( 1992 )