United States v. Michael Alan Levenite, A/K/A Nomad, United States of America v. Michael Alan Levenite, A/K/A Nomad, United States of America v. Travis Chad Dailey, A/K/A "Taz", United States of America v. Richard Frederick Connor, A/K/A Phez, United States of America v. Keith Alan Watson, A/K/A Tank, 277 F.3d 454, 4th Cir. (2002)
Estate of Ernst N. Petschek, Deceased, Thomas H. Petschek and Asher Lans, Executors v. The Commissioner of Internal Revenue, 738 F.2d 67, 2d Cir. (1984)