Schweiker v. Hogan , 102 S. Ct. 2597 ( 1982 )
Citizens & Southern Corp. v. Commissioner , 91 T.C. 463 ( 1988 )
Newark Morning Ledger Co. v. United States , 113 S. Ct. 1670 ( 1993 )
Ithaca Indus. v. Commissioner , 97 T.C. 253 ( 1991 )