Cottage Savings Assn. v. Commissioner , 111 S. Ct. 1503 ( 1991 )
Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. , 104 S. Ct. 2778 ( 1984 )
Western National Mutual Insurance Company v. Commissioner of Internal Revenue , 65 F.3d 90 ( 1995 )
Atlantic Mutual Insurance Company, and Includible Subsidiaries v. Commissioner of Internal Revenue , 111 F.3d 1056 ( 1997 )