Cases from cite.case.law:

L. BRAINARD, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 889 F.2d 679 (6th Cir. 1989)

. . . . §§ 404.140(b), 404.141(a) (1988). . . .

MOORHEAD, v. UNITED STATES GATTIS, v. UNITED STATES, 774 F.2d 936 (9th Cir. 1985)

. . . . § 404.141(b). . . .

L. HENDRICKSON, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 765 F.2d 747 (8th Cir. 1985)

. . . . § 404.141, and calendar year taxpayers, such as Hendrickson, can spread their income equally over each . . .