Patricia P. Kean v. Commissioner of Internal Revenue, Robert W. Kean, III v. Commissioner of Internal Revenue , 407 F.3d 186 ( 2005 )
Benjamin F. Birdwell v. Commissioner of Internal Revenue , 235 F.2d 112 ( 1956 )
Frissell v. Nichols , 94 Fla. 403 ( 1927 )