Alec J. Megibow v. Clerk of the United States Tax Court, Docket No. 04-6204 Cv , 432 F.3d 387 ( 2005 )
Marzen v. United States Department of Health & Human Services , 632 F. Supp. 785 ( 1986 )
Battat v. Comm'r , 113 T.C.M. 3916 ( 2017 )