Rlc Industries Co. And Subsidiaries, Successor to Roseburg Lumber Co. And Subsidiaries v. Commissioner of Internal Revenue Service , 58 F.3d 413 ( 1995 )
99-cal-daily-op-serv-3905-1999-daily-journal-dar-4982-cody-campbell , 177 F.3d 890 ( 1999 )
Brown-Forman Corp. v. Commissioner , 94 T.C. 919 ( 1990 )