Pepito Mabalot Almero Quirico David Eustaquio Santa Cruz Nemesio Evangelista Marasigan v. Immigration and Naturalization Service , 18 F.3d 757 ( 1994 )
Griffin v. Oceanic Contractors, Inc. , 102 S. Ct. 3245 ( 1982 )
Lenz v. Commissioner , 101 T.C. 260 ( 1993 )