thomas-e-rueckert-and-barbara-rueckert-v-the-internal-revenue-service-an , 775 F.2d 208 ( 1985 )
Fmali Herb, Inc. v. Margaret M. Heckler , 715 F.2d 1385 ( 1983 )
Thor Power Tool Co. v. Commissioner , 99 S. Ct. 773 ( 1979 )