lily-v-watkins-personal-representative-for-the-estate-of-ralph-l , 273 F.3d 682 ( 2001 )
William M. Boyer v. Commissioner of Internal Revenue , 732 F.2d 191 ( 1984 )
Commissioner v. Lester , 81 S. Ct. 1343 ( 1961 )
Matsushita Electric Industrial Co., Ltd. v. Zenith Radio Corporation , 106 S. Ct. 1348 ( 1986 )
Anderson v. Liberty Lobby, Inc. , 106 S. Ct. 2505 ( 1986 )