United States v. Campola , 554 F. Supp. 20 ( 1982 )
Patterson v. Commissioner , 47 T.C.M. 1029 ( 1984 )
Hickey v. Comm'r , 90 T.C.M. 122 ( 2005 )
Gilmartin v. Commissioner , 47 T.C.M. 1532 ( 1984 )