John Meiers and Sally Meiers v. Commissioner of the Internal Revenue , 782 F.2d 75 ( 1986 )
Atul Gambhir & Rashi Gambhir v. Commissioner , 2020 T.C. Summary Opinion 4 ( 2020 )
Lary v. United States , 608 F. Supp. 258 ( 1985 )