Automated Packaging Systems, Inc. v. Commissioner , 70 T.C. 214 ( 1978 )
Mobil Oil Corp. v. Higginbotham , 98 S. Ct. 2010 ( 1978 )
National Muffler Dealers Assn., Inc. v. United States , 99 S. Ct. 1304 ( 1979 )