This opinion cites 11 cases:

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


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


State of Minnesota, Department of Revenue v. United States , 184 F.3d 725 ( 1999 )


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


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


in-re-nerland-oil-inc-superpumper-inc-claimant-appellant-v-nerland , 303 F.3d 911 ( 2002 )


Johnson v. Comm'r , 136 T.C. 475 ( 2011 )


Kreit Mech. Assocs. v. Comm'r , 137 T.C. 123 ( 2011 )


Thompson v. Comm'r , 140 T.C. 173 ( 2013 )


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


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