United Parcel Serv. of Am., Inc. v. Commr. of Internal RevenueSecuritas Holdings, Inc. v. Commr. of Internal RevenueR.V.I Guar. Co. & Subsidiaries v. Commr. of Internal RevenueKidde Indus., Inc. v. United StatesAvrahami v. Commr. of Internal RevenueRent-A-Ctr., Inc. v. C.I.R., 142 T.C.