Theresia Frazee Larry Frazee Lisa Novotny Louis Novotny v. Internal Revenue Service Richard Duke, Special Agent, I.R.S. , 947 F.2d 448 ( 1991 )
Louis Sager Hunsucker, Jr. v. Robert L. Phinney, District Director of Internal Revenue , 497 F.2d 29 ( 1974 )
Joseph W. Richey and Wife, Blanche Richey v. Jack E. Smith , 515 F.2d 1239 ( 1975 )