This opinion cites 7 cases:
Union Pacific Corp. v. Commissioner , 91 T.C. 32 ( 1988 )
Commissioner v. Brown , 85 S. Ct. 1162 ( 1965 )
Consumer Product Safety Commission v. GTE Sylvania, Inc. , 100 S. Ct. 2051 ( 1980 )
Rome I, Ltd. v. Commissioner , 96 T.C. 697 ( 1991 )
Texaco, Inc. v. Commissioner , 98 F.3d 825 ( 1996 )
United States v. Joseph Bryant, John Cagnina, Terry Lee Alvarez , 671 F.2d 450 ( 1982 )
City of New York v. Commissioner of Internal Revenue , 70 F.3d 142 ( 1995 )