Douglas H. Tanner v. Commissioner of Internal Revenue , 363 F.2d 36 ( 1966 )
Sylvia A. Sliwa v. Commissioner of Internal Revenue , 839 F.2d 602 ( 1988 )
Arizona Governing Committee for Tax Deferred Annuity & Deferred Compensation Plans v. Norris , 103 S. Ct. 3492 ( 1983 )