Robert P. Wilcox v. Commissioner of Internal Revenue , 848 F.2d 1007 ( 1988 )
Susan B. Kelly v. United States of America, James P. Kelly v. United States , 789 F.2d 94 ( 1986 )
Bonneville Dist. v. Green River Dev. , 277 F.3d 1251 ( 2002 )