Keohan v. United States , 138 F. Supp. 2d 62 ( 2001 )
John G. Holcomb and Ruth E. Holcomb v. United States , 622 F.2d 937 ( 1980 )
In Re Chambers , 69 A.F.T.R.2d (RIA) 976 ( 1992 )