Maryland Casualty Co. v. United States , 40 S. Ct. 155 ( 1920 )
Carey K. Parker Mary E. Parker v. Commissioner of Internal Revenue , 117 F.3d 785 ( 1997 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )
Commissioner v. Banks , 125 S. Ct. 826 ( 2005 )