Thomas J. Durkin, Colette A. Durkin, Jerome A. Grossman and Sybil G. Grossman v. Commissioner of Internal Revenue , 872 F.2d 1271 ( 1989 )
Arevalo v. Commissioner , 469 F.3d 436 ( 2006 )
Daniel A. Crooks v. Commissioner of Internal Revenue , 453 F.3d 653 ( 2006 )