Wallace M. Handeland and Lee Handeland v. Commissioner of Internal Revenue , 519 F.2d 327 ( 1975 )
Brown v. United States , 403 F. Supp. 472 ( 1975 )
Evans v. Internal Revenue Service , 539 F. Supp. 805 ( 1982 )
Hartman v. Switzer , 376 F. Supp. 486 ( 1974 )
MacQuarrie v. McLaughlin , 394 U.S. 456 ( 1969 )