Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )
Willard K. Baker and Irene L. Baker v. United States , 748 F.2d 1465 ( 1984 )
John Manocchio v. Commissioner of Internal Revenue , 710 F.2d 1400 ( 1983 )