United States v. Lombardo , 36 S. Ct. 508 ( 1916 )
D'Avanza v. United States (In Re D'Avanza) , 1989 Bankr. LEXIS 1046 ( 1989 )
Gary M. Emmons and Martha C. Emmons v. Commissioner of Internal Revenue , 898 F.2d 50 ( 1990 )