Scott McLarty v. United States , 6 F.3d 545 ( 1993 )
Shaffstall Corp. v. United States , 639 F. Supp. 1041 ( 1986 )
Diverse Industries, Inc. v. Commissioner , 51 T.C.M. 525 ( 1986 )
Carlins v. Commissioner , 55 T.C.M. 228 ( 1988 )