Cosme v. Internal Revenue Service , 708 F. Supp. 45 ( 1989 )
william-j-ponsford-jr-v-united-states-of-america-and-mary-c-romero , 771 F.2d 1305 ( 1985 )
Nardini v. United States , 676 F. Supp. 389 ( 1987 )