Bernard Resnik and Beverly Resnik v. Commissioner of the Internal Revenue Service , 555 F.2d 634 ( 1977 )
Martin J. And Margaret M. Zaninovich and Vincent M. And Dorothy F. Zaninovich v. Commissioner of Internal Revenue , 616 F.2d 429 ( 1980 )
Commissioner of Internal Revenue v. Kenneth H., Susan L., Fred F., and Corinne B. Van Raden , 650 F.2d 1046 ( 1981 )