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· Theodore L. Baetens and Joyce R. Baetens v. Commissioner of Internal Revenue, Donald L. Benbow Patricia J. Benbow Daniel W. Cass, Jr. Barbara Cass Earl R. Lueckel Lois E. Lueckel Frederic E. Saunders Mary Alice Saunders William H. Strong and Ella K. Strong v. Commissioner of Internal Revenue
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Cited as authority
Sharon S. Brainard
Cited (see also)
In Re Groff
Cited
In Re Banderas
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777 F.2d 1173
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777 F.2d 1178
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