Estate of Willard E. Robertson, Deceased, Walter G. Miller, Successor-Executor v. Commissioner of Internal Revenue , 15 F.3d 779 ( 1994 )
United States v. Cleveland Indians Baseball Co. , 121 S. Ct. 1433 ( 2001 )
Skidmore v. Swift & Co. , 65 S. Ct. 161 ( 1944 )