General Signal Corporation, and Subsidiaries v. Commissioner of Internal Revenue , 142 F.3d 546 ( 1998 )
Coopers & Lybrand v. Livesay , 98 S. Ct. 2454 ( 1978 )
General Signal Corp. v. Commissioner , 104 T.C. 248 ( 1995 )
Gray v. Comm'r , 138 T.C. 295 ( 2012 )
Cohen v. Beneficial Industrial Loan Corp. , 69 S. Ct. 1221 ( 1949 )
Montgomery v. Comm'r , 122 T.C. 1 ( 2004 )
Kovens v. Commissioner , 91 T.C. 74 ( 1988 )
Greene-Thapedi v. Comm'r , 126 T.C. 1 ( 2006 )