Williams v. Commissioner , 92 T.C. 920 ( 1989 )
Walker v. United States , 650 F. Supp. 877 ( 1987 )
Pinto v. United States , 599 F. Supp. 432 ( 1984 )
Lindholm v. United States , 808 F. Supp. 1 ( 1992 )
Black v. United States , 734 F. Supp. 702 ( 1990 )