33-fair-emplpraccas-1476-33-fair-emplpraccas-1816-33-empl-prac , 724 F.2d 1238 ( 1984 )
James v. KID Broadcasting Corp. , 559 F. Supp. 1153 ( 1983 )
Kasey v. Commissioner , 35 T.C.M. 1160 ( 1976 )