jesse-a-ruf-angela-k-ruf-v-commissioner-internal-revenue-service-lumber , 57 F.3d 1078 ( 1995 )
Estate of Hilda Ashman v. Commissioner of Internal Revenue , 231 F.3d 541 ( 2000 )
William T. Gladden Nicole L. Gladden v. Commissioner of Internal Revenue , 262 F.3d 851 ( 2001 )