Gay M. Pfister v. Commissioner of Internal Revenue , 359 F.3d 352 ( 2004 )
Richard J. Borchers Jane E. Borchers v. Commissioner of Internal Revenue , 943 F.2d 22 ( 1991 )
Bangs v. Bangs , 59 Md. App. 350 ( 1984 )
Borchers v. Commissioner , 95 T.C. 82 ( 1990 )
Darby v. Commissioner , 97 T.C. 51 ( 1991 )