In Re Hudson Oil Co., Inc. , 91 B.R. 932 ( 1988 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )
Rotherham v. Commissioner , 63 T.C.M. 2971 ( 1992 )
Estate of Werner v. Commissioner , 56 T.C.M. 1206 ( 1989 )
Blumberg v. Commissioner , 64 T.C.M. 746 ( 1992 )
Berenbeim v. Commissioner , 63 T.C.M. 2975 ( 1992 )