Banc One Corp. v. Commissioner , 84 T.C. 476 ( 1985 )
Citizens & Southern Corp. v. Commissioner , 91 T.C. 463 ( 1988 )
Jacquelynn Dorrance v. United States ( 2015 )
Jacquelynn Dorrance v. United States , 809 F.3d 479 ( 2015 )
Southern Bancorporation, Inc. v. Commissioner , 52 T.C.M. 1248 ( 1986 )