international-brotherhood-of-boilermakers-iron-ship-builders-blacksmiths , 858 F.2d 1559 ( 1988 )
Owen v. Owen (In Re Owen) , 86 B.R. 691 ( 1988 )
Commissioner v. National Alfalfa Dehydrating & Milling Co. , 94 S. Ct. 2129 ( 1974 )
United States v. United States Gypsum Co. , 68 S. Ct. 525 ( 1948 )