dhl-corporation-and-subsidaries-v-commissioner-of-internal-revenue , 285 F.3d 1210 ( 2002 )
Kenneth L. Phillips v. Commissioner of Internal Revenue , 851 F.2d 1492 ( 1988 )
United States Steel Corporation, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-Appellant , 617 F.2d 942 ( 1980 )