Applied Research Associates, Inc. & Affiliate v. Commissioner , 143 T.C. 310 ( 2014 )
General Motors Corporation and Subsidiaries v. Commissioner , 112 T.C. 270 ( 1999 )
Ambac Industries, Inc. (Formerly American Bosch Arma Corporation) v. Commissioner of Internal Revenue , 487 F.2d 463 ( 1973 )