united-states-of-america-leslie-m-nishimura-revenue-agent-of-the-internal , 121 F.3d 531 ( 1997 )
united-states-of-america-leslie-m-nishimura-revenue-agent-of-the-internal , 131 F.3d 1325 ( 1997 )
United States v. Jose , 117 S. Ct. 463 ( 1996 )