United States v. Phillips , 715 F. Supp. 81 ( 1989 )
United States v. Sweeny , 418 F. Supp. 2d 492 ( 2006 )
Tapio v. Comm'r , 83 T.C.M. 1786 ( 2002 )
United States v. Register , 717 F. Supp. 2d 517 ( 2010 )