archie-p-sherar-v-raymond-f-harless-district-director-irs-robert , 561 F.2d 791 ( 1977 )
CITY & COUNTY OF DENVER, ETC. v. Bergland , 517 F. Supp. 155 ( 1981 )
Kizas v. Webster , 492 F. Supp. 1135 ( 1980 )