Charles A. Roat v. Commissioner, Internal Revenue Service Alaska USA Federal Credit Union Felec Services, Inc., Robert J. Haggerty v. Commissioner, Internal Revenue Service, Douglas G. Wade v. Commissioner, Internal Revenue Service, H. Milton Moore v. Commissioner, Internal Revenue Service, Erby D. Brown v. Commissioner, Internal Revenue Service, John M. Shorter v. Commissioner, Internal Revenue Service, Manuel C. Borbon v. Commissioner, Internal Revenue Service · Ninth Circuit Court of Appeals · 1988 | Caselegis