This opinion cites 12 cases:

Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-Appellee , 551 F.2d 74 ( 1977 )


Mark Buchine v. Commissioner of Internal Revenue Service, Karen C. Buchine v. Commissioner of Internal Revenue Service , 20 F.3d 173 ( 1994 )


Commissioner v. McCoy , 108 S. Ct. 217 ( 1987 )


Freytag v. Commissioner , 111 S. Ct. 2631 ( 1991 )


United States v. Cotton , 122 S. Ct. 1781 ( 2002 )


Arbaugh v. Y & H Corp. , 126 S. Ct. 1235 ( 2006 )


In Re Heritage Organization, LLC , 375 B.R. 230 ( 2007 )


GAF Corp. v. Commissioner , 114 T.C. 519 ( 2000 )


Maxwell v. Commissioner , 87 T.C. 783 ( 1986 )


Pyo v. Commissioner , 83 T.C. 626 ( 1984 )


Dubin v. Commissioner , 99 T.C. 325 ( 1992 )


Thompson v. Comm'r , 137 T.C. 220 ( 2011 )