Anthony Ranciato and Lucille Ranciato v. Commissioner of Internal Revenue , 52 F.3d 23 ( 1995 )
James P. Thomas and Mary Lou Thomas v. Commissioner of Internal Revenue , 792 F.2d 1256 ( 1986 )
Melvin Nickerson and Naomi W. Nickerson v. Commissioner of Internal Revenue , 700 F.2d 402 ( 1983 )
Engdahl v. Commissioner , 72 T.C. 659 ( 1979 )