Estate of Spear v. Commissioner of Internal Revenue Service , 41 F.3d 103 ( 1994 )
United States v. Michael Nechy , 827 F.2d 1161 ( 1987 )
United States v. Sepulveda , 15 F.3d 1161 ( 1993 )
State v. Scott , 1984 Ore. App. LEXIS 3227 ( 1984 )