david-j-lyons-commissioner-of-insurance-for-the-state-of-iowa-and , 994 F.2d 716 ( 1993 )
First Nat'l State Bank v. Commissioner , 51 T.C. 419 ( 1968 )
Tele-Communications, Inc. v. Commissioner of Internal Revenue , 12 F.3d 1005 ( 1993 )
Singleton v. Wulff , 96 S. Ct. 2868 ( 1976 )
Celotex Corp. v. Catrett, Administratrix of the Estate of Catrett , 106 S. Ct. 2548 ( 1986 )