United States v. Heisson , 81 A.F.T.R.2d (RIA) 306 ( 1997 )
California, State Board of Equalization v. Ward (In Re Artisan Woodworkers) , 98 Daily Journal DAR 10501 ( 1998 )
Johnson v. Internal Revenue Service , 146 F.3d 252 ( 1998 )