This opinion cites 11 cases:

Murphy v. Commissioner of IRS , 469 F.3d 27 ( 2006 )


Van Scoten v. Commissioner , 439 F.3d 1243 ( 2006 )


Ronald J. Speltz June M. Speltz v. Commissioner of Internal Revenue , 454 F.3d 782 ( 2006 )


Glenn A. Mortensen v. Commissioner of Internal Revenue , 440 F.3d 375 ( 2006 )


Charles G. Fargo Elizabeth A. Fargo v. Commissioner of Internal Revenue , 447 F.3d 706 ( 2006 )


Gary D. Hansen Johnean F. Hansen v. Commissioner of Internal Revenue , 471 F.3d 1021 ( 2006 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


New Hampshire v. Maine , 121 S. Ct. 1808 ( 2001 )


Sego v. Commissioner , 114 T.C. 604 ( 2000 )


Goza v. Commissioner , 114 T.C. 176 ( 2000 )


Woodral v. Commissioner , 112 T.C. 19 ( 1999 )