William T. Kute and Francis M. Kute v. United States , 191 F.3d 371 ( 1999 )
United States v. J. Michael Maginnis Janet Y. Maginnis , 356 F.3d 1179 ( 2004 )
Andantech L.L.C. v. Commissioner , 331 F.3d 972 ( 2003 )