Tiftarea Shopper, Inc. D/B/A The Tiftarea Shopper v. Georgia Shopper, Inc., D/B/A The Shopper, Boyd Sumler, Scott Carter, and G.G. Joseph Kunes, JR., 786 F.2d 1115, 11th Cir. (1986)
John and Norma Ogiony, John J. and Gloria Nasca, Joseph M. and Nancy Nasca, Edward L. and Ruth M. Ogiony, Peter Santin and Enis Santin v. Commissioner of Internal Revenue, 617 F.2d 14, 2d Cir. (1980)