Raymond Quigley v. Internal Revenue Service, C. I. Fox, District Director , 289 F.2d 878 ( 1960 )
Emil Kalil, Sr. v. James L. Enochs, Director of Internal Revenue , 295 F.2d 467 ( 1961 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )