Kennedy v. Commissioner, Dep’t of Treasury I.R.S., ___ Fed. Appx. ___, 2019 WL 5691810 (3d Cir. Nov. 4, 2019).
Ewing v. Carter, 2014 WL 1516332 (N.D. W. Va. Apr. 17, 2014), aff’d, 583 Fed. Appx. 278 (4th Cir. 2014).