United States v. Simons , 129 F.3d 1386 ( 1997 )
United States v. Joel E. Cook , 494 F.2d 573 ( 1974 )
United States v. Guy E. McGaughey Jr. , 977 F.2d 1067 ( 1993 )
Ernest L. Merlino and Lieselotte M. Merlino v. Commissioner of Internal Revenue , 660 F.2d 415 ( 1981 )
Marquis v. United States , 348 F. Supp. 987 ( 1972 )
Huffmeyer v. Commissioner , 52 T.C.M. 1487 ( 1987 )