Halliburton Company v. Commissioner of Internal Revenue , 946 F.2d 395 ( 1991 )
Lorenzo A. Beltran v. United States of America, Enrique A. And Olga P. Onetti v. United States , 441 F.2d 954 ( 1971 )
NASSER v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 128 ( 2004 )
SATLIN v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 149 ( 2005 )