Illinois Power Company v. Commissioner of Internal Revenue , 792 F.2d 683 ( 1986 )
Bernard A. Levin, Phyllis Levin, Alan T. Hrabosky, and Delores Hrabosky v. Commissioner of Internal Revenue , 832 F.2d 403 ( 1987 )
la-verne-schulz-and-barbara-schulz-v-commissioner-of-internal-revenue-la , 686 F.2d 490 ( 1982 )
Illinois Tool Works Inc. & Subsidiaries v. Commissioner , 2018 T.C. Memo. 121 ( 2018 )