george-c-clapp-jr-margaret-clapp-life-health-services-double-d-donuts , 875 F.2d 1396 ( 1989 )
charles-a-roat-v-commissioner-internal-revenue-service-alaska-usa , 847 F.2d 1379 ( 1988 )
Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue , 814 F.2d 1363 ( 1987 )