Norwest Corporation and Subsidiaries v. Commissioner , 108 T.C. No. 18 ( 1997 )
Ronnen v. Commissioner , 90 T.C. 74 ( 1988 )
TGS-NOPEC Geophysical Company and Subsidiaries v. Commissioner , 155 T.C. No. 3 ( 2020 )
Morrissey v. Commissioner , 58 T.C.M. 859 ( 1989 )
Norwest Corp. v. Commissioner , 108 T.C. 358 ( 1997 )