William B. Scheidt and Wanda C. Scheidt v. Commissioner of Internal Revenue , 967 F.2d 1448 ( 1992 )
Duke Energy Natural Gas Corp. v. Commissioner , 172 F.3d 1255 ( 1999 )
United States National Bank v. Independent Insurance Agents of America, Inc. , 113 S. Ct. 2173 ( 1993 )