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 1994

Black Hills Corp. v. Commissioner , 102 T.C. 505 ( 1994 )

This opinion cited by 3 cases:

Merlin A. and Dee D. Steger v. Commissioner , 113 T.C. No. 18 ( 1999 )

Metrocorp, Inc. v. Commissioner , 116 T.C. No. 18 ( 2001 )

Connecticut Mutual Life Insurance Company and Consolidated Subsidiaries v. Commissioner , 106 T.C. No. 27 ( 1996 )