william-backlund-and-patricia-backlund-his-wife-amy-backlund-a-minor , 778 F.2d 1386 ( 1985 )
Manuel A. Palomo and Gavina A. Palomo v. Akira Baba and Eulogio Declarmen , 497 F.2d 959 ( 1974 )
Alvin Swimmer v. Internal Revenue Service , 811 F.2d 1343 ( 1987 )