Thomas O'Malley v. Commissioner of Internal Revenue Service , 972 F.2d 150 ( 1992 )
Amerco, Inc. Republic Insurance v. Commissioner Internal Revenue Service , 979 F.2d 162 ( 1992 )
Harbor Bancorp & Subsidiaries Edward J. Keith Elena Keith v. Commissioner of Internal Revenue , 115 F.3d 722 ( 1997 )
Commissioner v. Keystone Consolidated Industries, Inc. , 113 S. Ct. 2006 ( 1993 )