Rebecca Jo Reser v. Commissioner of Internal Revenue , 112 F.3d 1258 ( 1997 )
Justiss Oil Co. v. Kerr-McGee Refining Corp. , 75 F.3d 1057 ( 1996 )
Valero Energy Corporation and Subsidiaries v. Commissioner of Internal Revenue , 78 F.3d 909 ( 1996 )