People v. Rainville , 114 Cal. Rptr. 902 ( 1974 )
State v. Stroud , 147 N.C. App. 549 ( 2001 )
Nelson v. Commissioner , 53 T.C.M. 1448 ( 1987 )
Costa v. Commissioner , 60 T.C.M. 1178 ( 1990 )
Sharer v. Commissioner , 68 T.C.M. 686 ( 1994 )
Berenbeim v. Commissioner , 63 T.C.M. 2975 ( 1992 )