This opinion cites 11 cases:

Kathryn Cheshire v. Commissioner of Internal Revenue , 282 F.3d 326 ( 2002 )


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


Sparks v. Commissioner , 87 T.C. 1279 ( 1986 )


Corson v. Commissioner , 114 T.C. 354 ( 2000 )


King v. Commissioner , 115 T.C. 118 ( 2000 )


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


N.C.F. Energy Partners v. Commissioner , 89 T.C. 741 ( 1987 )


White v. Commissioner , 95 T.C. 209 ( 1990 )


Dynamic Energy, Inc. v. Commissioner , 98 T.C. 48 ( 1992 )


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


Cheshire v. Commissioner , 115 T.C. 183 ( 2000 )