United States of America David E. Mitchell, Revenue Office of the Internal Revenue Service v. Roger L. Sharp , 920 F.2d 1167 ( 1990 )
United States v. George Allee , 888 F.2d 208 ( 1989 )
United States of America and L. Simmons, Revenue Officer, of Internal Revenue Service v. Alberto E. Argomaniz , 925 F.2d 1349 ( 1991 )