John A. Laney and Jeanine Laney v. Commissioner of Internal Revenue , 674 F.2d 342 ( 1982 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )
Anderson v. Liberty Lobby, Inc. , 106 S. Ct. 2505 ( 1986 )
Estate of Di Palma v. Commissioner , 71 T.C. 324 ( 1978 )