elliot-knitwear-profit-sharing-plan-louis-m-lempke-trustee-by-herman , 614 F.2d 347 ( 1980 )
Portland Golf Club v. Commissioner , 110 S. Ct. 2780 ( 1990 )
Ocean Cove Corp. Retirement Plan & Trust v. United States , 657 F. Supp. 776 ( 1987 )