PNC Bancorp, Inc. Successor to First National Pennsylvania Corporation v. Commissioner , 110 T.C. No. 27 ( 1998 )
Vanderschraaf v. Commissioner , 74 T.C.M. 7 ( 1997 )
E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue , 722 F.2d 695 ( 1984 )
Copeland v. Commissioner , 79 T.C.M. 2127 ( 2000 )