Carol A. Hammers v. Commissioner of Internal Revenue , 894 F.2d 282 ( 1990 )
Stephen B. Scallen and Chacke Y. Scallen v. Commissioner of Internal Revenue , 877 F.2d 1364 ( 1989 )
Donnell R. Mattingly v. United States , 924 F.2d 785 ( 1991 )