Spaeder v. United States , 478 F. Supp. 73 ( 1978 )
Miniature Vehicle Leasing Corp. v. United States , 266 F. Supp. 697 ( 1967 )
Alfonzo L. Dowell and Vivian T. Dowell v. Commissioner of Internal Revenue , 614 F.2d 1263 ( 1980 )