Amwest Surety Insurance Company v. United States , 28 F.3d 690 ( 1994 )
Gaylon L. Harrell v. United States , 13 F.3d 232 ( 1993 )
Fidelity and Deposit Company of Maryland v. City of Adelanto United States Internal Revenue Service , 87 F.3d 334 ( 1996 )