Perano v. Comm'r , 130 T.C. 93 ( 2008 )
Black Hills Corp. v. Commissioner , 101 T.C. 173 ( 1993 )
Florida Hosp. Trust Fund v. Commissioner , 103 T.C. 140 ( 1994 )
Rent-A-Center, Inc. v. Comm'r , 142 T.C. 1 ( 2014 )