Samuel Anderson and Mary Anderson v. Commissioner of Internal Revenue , 62 F.3d 1266 ( 1995 )
ra-hildebrand-and-dorothy-a-hildebrand-wahl-v-commissioner-of-internal , 28 F.3d 1024 ( 1994 )
gary-antonides-v-commissioner-of-internal-revenue-david-smith-mary-diane , 893 F.2d 656 ( 1990 )