Deyo v. Commissioner , 9 B.T.A. 900 ( 1927 )
Safeway Stores, Inc. v. Coe , 136 F.2d 771 ( 1943 )
STANDARD FUNDING v. Lewitt , 89 N.Y.2d 546 ( 1997 )
In Re Adler, Coleman Clearing Corp. , 247 B.R. 51 ( 1999 )