United States of America v. S. Don Huckaby , 776 F.2d 564 ( 1985 )
Garpeg, Ltd. v. United States , 583 F. Supp. 789 ( 1984 )
Hongkong & Shanghai Banking Corp. v. Commissioner , 85 T.C. 701 ( 1985 )
Gerling International Ins. Co. v. Commissioner , 86 T.C. 468 ( 1986 )