Kemp, Warden v. Blake , 106 S. Ct. 374 ( 1985 )
Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue , 932 F.2d 1128 ( 1991 )
in-re-hemingway-transport-inc-debtors-juniper-development-group-etc , 993 F.2d 915 ( 1993 )