David E. Heasley and Kathleen Heasley v. Commissioner of Internal Revenue , 902 F.2d 380 ( 1990 )
Dexter v. United States , 306 F. Supp. 415 ( 1969 )
Matter of IJ Knight Realty Corp. , 431 F. Supp. 946 ( 1977 )
Kappel v. United States , 369 F. Supp. 267 ( 1974 )
Jacoby v. Commissioner , 29 T.C.M. 1068 ( 1970 )
Woodbury v. Commissioner , 49 T.C. 180 ( 1967 )