Kenneth L. Waters v. Commissioner of Internal Revenue , 764 F.2d 1389 ( 1985 )
Robert J. Wright v. The United States , 728 F.2d 1459 ( 1984 )
State Industries, Inc. v. Mor-Flo Industries, Inc. And American Appliance Mfg. Corp. , 948 F.2d 1573 ( 1991 )