MSD INC. v. United States , 434 F. Supp. 85 ( 1977 )
Sparks Nugget, Inc. v. Commissioner , 29 T.C.M. 318 ( 1970 )
Challenger, Inc. v. Commissioner , 23 T.C.M. 2096 ( 1964 )
Phelon v. Commissioner , 25 T.C.M. 1024 ( 1966 )