United States v. Paul B. Miller and Mildred E. Miller, His Wife , 229 F.2d 839 ( 1956 )
Commonwealth v. Sutley , 474 Pa. 256 ( 1977 )
United States v. Chiolo , 560 F. Supp. 279 ( 1983 )
Kovacevic v. Commissioner , 64 T.C.M. 1076 ( 1992 )