Bankers Life and Casualty Company v. United States , 142 F.3d 973 ( 1998 )
ball-ball-and-brosamer-inc-ball-and-brosamer-j-v-a-joint-venture , 964 F.2d 890 ( 1992 )
Central Pa. Sav. Ass'n v. Commissioner , 104 T.C. 384 ( 1995 )