Acuity, A Mut. Ins. Co., & Subsidiaries v. Comm'r , 106 T.C.M. 233 ( 2013 )
Hospital Corp. of Am. v. Commissioner , 74 T.C.M. 1020 ( 1997 )
Minnesota Lawyers Mut. Ins. Co. v. Commissioner , 79 T.C.M. 2234 ( 2000 )