Robert P. Wilcox v. Commissioner of Internal Revenue , 848 F.2d 1007 ( 1988 )
William Leer Robert Larry Emerhiser v. Al Murphy Darrell Gardner Arvin Arave , 844 F.2d 628 ( 1988 )
Pens. Plan Guide P 23908w , 46 F.3d 1145 ( 1995 )