transactions and treated the reserved rights as additional proceeds for the property. See &stores Realty Corp. v. Commissioner, 46 T.C. 363 (1966); Steinway & Sons v. Commissioner, 46 T.C. 375 (1966); Eller v. Commissioner, 77 T.C. 934 (1981); Giberson v. Commissioner, 44 . 154 (CCH) 1982. m See, e.g., Rev. R