Brian Miller v. United States , 784 F.2d 728 ( 1986 )
Estate of Arthur H. McCoy Deceased, Robert McCoy v. Commissioner of Internal Revenue , 809 F.2d 333 ( 1987 )
United States v. Boyle , 105 S. Ct. 687 ( 1985 )
Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal Revenue , 736 F.2d 1168 ( 1984 )