Arthur T. Hadley and Susan K. Bryant v. Commissioner of Internal Revenue, Lloyd McKim Garrison and Sarah Garrison v. Commissioner of Internal Revenue , 819 F.2d 359 ( 1987 )
Paul Snyder and Helen J. Snyder v. United States , 674 F.2d 1359 ( 1982 )
Encyclopaedia Britannica, Inc. v. Commissioner of Internal Revenue , 685 F.2d 212 ( 1982 )