Sol Lessinger and Edith Lessinger v. Commissioner of Internal Revenue , 872 F.2d 519 ( 1989 )
Jacob Abdalla and Mary T. Abdalla v. Commissioner of Internal Revenue , 647 F.2d 487 ( 1981 )
Midwest Stainless, Inc. v. Commissioner , 80 T.C.M. 472 ( 2000 )