Exxon Corp. v. Commissioner , 102 T.C. 721 ( 1994 )
Warner Company, in No. 73-1722 v. United States of America, in No. 73-1723 , 504 F.2d 689 ( 1974 )
Ideal Basic Industries, Inc. v. Commissioner , 82 T.C. 352 ( 1984 )