United States of America and Donald M. Cerra, Special Agent of the Internal Revenue Service v. John L. Beattie, Jr. , 541 F.2d 329 ( 1976 )
Fisher v. United States , 96 S. Ct. 1569 ( 1976 )
United States v. Doe , 104 S. Ct. 1237 ( 1984 )