The Ann Jackson Family Foundation v. Commissioner Internal Revenue Service , 15 F.3d 917 ( 1994 )
david-m-kelley-david-m-kelley-estate-of-nancy-i-kelley-deceased-v , 45 F.3d 348 ( 1995 )
condor-international-inc-nka-applied-resources-inc-v-commissioner , 78 F.3d 1355 ( 1996 )