ernest-p-kline-eugene-knopf-steven-r-wojdak-v-first-western-government , 24 F.3d 480 ( 1994 )
Thomas v. Price ( 1992 )
Salina Partnership L.P. v. Commissioner , 80 T.C.M. 686 ( 2000 )
Leema Enters., Inc. v. Commissioner , 77 T.C.M. 1261 ( 1999 )
UPS v. Comm'r , 78 T.C.M. 262 ( 1999 )