Heritage Auto Ctr. v. Commissioner , 71 T.C.M. 1839 ( 1996 )
Guardian Indus. Corp. v. Comm'r , 143 T.C. 1 ( 2014 )
Amis v. Commissioner , 49 T.C.M. 281 ( 1984 )
Guardian Industries Corp. v. Commissioner , 143 T.C. No. 1 ( 2014 )
Pope & Talbot, Inc. v. Commissioner , 104 T.C. 574 ( 1995 )
Lorvic Holdings v. Commissioner , 76 T.C.M. 220 ( 1998 )