Cathy Miller Hardy v. Commissioner of Internal Revenue , 181 F.3d 1002 ( 1999 )
P.R. Farms, Inc. v. Commissioner of Internal Revenue Service , 820 F.2d 1084 ( 1987 )
Marjorie Cathey Miller v. Commissioner of Internal Revenue , 310 F.3d 640 ( 2002 )
Gary D. Hansen Johnean F. Hansen v. Commissioner of Internal Revenue , 471 F.3d 1021 ( 2006 )
angela-palmer-in-her-representative-capacity-as-trustee-of-the-paul-b , 116 F.3d 1309 ( 1997 )
katuria-e-smith-angela-rock-michael-pyle-for-themselves-and-all-others , 194 F.3d 1045 ( 1999 )
United States v. Basye , 93 S. Ct. 1080 ( 1973 )