better-beverages-inc-v-united-states-of-america-s-a-strane-and-wife , 619 F.2d 424 ( 1980 )
Charles W. Balthrope and Mary v. Balthrope v. Commissioner of Internal Revenue , 356 F.2d 28 ( 1966 )
Markham & Brown, Inc. v. United States , 648 F.2d 1043 ( 1981 )