Johnson v. United States , 677 F. Supp. 529 ( 1988 )
Waltman v. United States , 618 F. Supp. 718 ( 1985 )
Commissioner v. Portland Cement Co. of Utah , 101 S. Ct. 1037 ( 1981 )
Bean v. United States , 618 F. Supp. 652 ( 1985 )
Spriggs v. United States , 660 F. Supp. 789 ( 1987 )