United States v. David B. Wilber , 696 F.2d 79 ( 1982 )
John C. Raley v. Commissioner of Internal Revenue , 676 F.2d 980 ( 1982 )
Olaf C. Akland, and Bertha A. Akland v. Commissioner of Internal Revenue , 767 F.2d 618 ( 1985 )
Gregory T. Granado v. Commissioner of Internal Revenue , 792 F.2d 91 ( 1986 )