This opinion cites 12 cases:

Edward M. Selfe and Jane B. Selfe v. United States , 778 F.2d 769 ( 1985 )


Thomas W. Roberts v. Commissioner of Internal Revenue , 329 F.3d 1224 ( 2003 )


Arenjay Corporation, A. James Sedwick, Jr., Tax Matters Person v. Commissioner of Internal Revenue , 920 F.2d 269 ( 1991 )


Richard M. Baptiste, Transferee v. Commissioner of Internal Revenue , 29 F.3d 1533 ( 1994 )


Elizabeth N. Callaway v. Commissioner of Internal Revenue , 231 F.3d 106 ( 2000 )


Bernard D. Spector v. Commissioner of Internal Revenue , 641 F.2d 376 ( 1981 )


Vichich v. Comm'r , 146 T.C. 186 ( 2016 )


Rjt Investments X Randall J. Thompson Tax Matters Partner v. Commissioner of Internal Revenue , 491 F.3d 732 ( 2007 )


Adobe Resources Corporation v. United States , 967 F.2d 152 ( 1992 )


Napoliello v. Commissioner , 655 F.3d 1060 ( 2011 )


Gregory v. Helvering , 55 S. Ct. 266 ( 1935 )


Commissioner v. National Alfalfa Dehydrating & Milling Co. , 94 S. Ct. 2129 ( 1974 )