Paine v. Commissioner , 63 T.C. 736 ( 1975 )
Cleveland v. State , 493 S.W.2d 145 ( 1973 )
Viehweg v. Commissioner , 90 T.C. 1248 ( 1988 )
State v. Bissonette , 488 A.2d 1231 ( 1985 )