United States v. Donald D. Johnson , 577 F.2d 1304 ( 1978 )
United States v. Andrew Daulton Lee , 589 F.2d 980 ( 1979 )
Espinoza v. Commissioner , 78 T.C. 412 ( 1982 )
Metals Refining, Ltd. v. Commissioner , 65 T.C.M. 2171 ( 1993 )