Kenneth D. Barney and Madeline L. Barney v. United States of America, Charles A. Smith, Special Agent of the Internal Revenue Service , 568 F.2d 116 ( 1978 )
Great Western Sugar Co. v. Nelson , 99 S. Ct. 2149 ( 1979 )
United States v. Munsingwear, Inc. , 71 S. Ct. 104 ( 1950 )