This opinion cites 24 cases:

Thompson v. United States , 223 F.3d 1206 ( 2000 )


ra-hildebrand-and-dorothy-a-hildebrand-wahl-v-commissioner-of-internal , 28 F.3d 1024 ( 1994 )


Sheldon Jay David, Marilyn David, Walter David and Marian David v. Commissioner of Internal Revenue , 43 F.3d 788 ( 1995 )


Laurence M. Addington, David M. Cohn, John Sann and Marianne Sann v. Commissioner of Internal Revenue , 205 F.3d 54 ( 2000 )


Howard Gilman v. Commissioner of Internal Revenue , 933 F.2d 143 ( 1991 )


Leo Goldman and Pauline Goldman v. Commissioner of Internal Revenue , 39 F.3d 402 ( 1994 )


Kerry W. Illes v. Commissioner of Internal Revenue , 982 F.2d 163 ( 1992 )


David E. Heasley and Kathleen Heasley v. Commissioner of Internal Revenue , 902 F.2d 380 ( 1990 )


Myron Barlow and Arlene Barlow v. Commissioner of Internal Revenue , 301 F.3d 714 ( 2002 )


Richard J. Todd and Denese W. Todd v. Commissioner of Internal Revenue , 862 F.2d 540 ( 1988 )


thomas-l-freytag-and-sharon-n-freytag-v-commissioner-of-internal , 904 F.2d 1011 ( 1990 )


Donald Merino Rosemarie Merino v. Commissioner of Internal Revenue, Defendents , 196 F.3d 147 ( 1999 )


madison-recycling-associates-david-a-beldon-robert-t-boyd-douglas-c , 295 F.3d 280 ( 2002 )


neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


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


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


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


Bixby v. Commissioner , 58 T.C. 757 ( 1972 )


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