In Re Lowell H. Becraft, Jr. United States of America v. Kenneth W. Nelson , 885 F.2d 547 ( 1989 )
Sparkman v. Commissioner , 509 F.3d 1149 ( 2007 )
August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue Service , 4 F.3d 709 ( 1993 )
Commissioner v. Dunkin , 500 F.3d 1065 ( 2007 )