Susan B. Kelly v. United States of America, James P. Kelly v. United States , 789 F.2d 94 ( 1986 )
guy-stuart-bell-on-behalf-of-himself-and-all-other-taxpayers-citizens-and , 922 F.2d 1418 ( 1991 )
Sims v. United States , 79 S. Ct. 641 ( 1959 )