This opinion cites 13 cases:

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


josephine-chimblo-estate-of-anthony-j-chimblo-deceased-rosalie-monahan , 177 F.3d 119 ( 1999 )


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 )


James M. Robinette v. Commissioner of the Internal Revenue Service , 439 F.3d 455 ( 2006 )


Abel Kaplan and Mary Lou Kaplan v. United States , 133 F.3d 469 ( 1998 )


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


Robinette v. Comm'r , 123 T.C. 85 ( 2004 )


Kontrick v. Ryan , 124 S. Ct. 906 ( 2004 )


Day v. McDonough , 126 S. Ct. 1675 ( 2006 )


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


Robinson v. Commissioner , 57 T.C. 735 ( 1972 )


Columbia Bldg. v. Commissioner , 98 T.C. 607 ( 1992 )