This opinion cites 11 cases:

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


Sundstrand Corporation v. Commissioner of Internal Revenue , 17 F.3d 965 ( 1994 )


Eichler v. Comm'r , 143 T.C. 30 ( 2014 )


Fifty Below Sales & Marketing, Inc. v. United States , 497 F.3d 828 ( 2007 )


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


Keller v. Commissioner , 568 F.3d 710 ( 2009 )


Sundstrand Corp. v. Commissioner , 98 T.C. 518 ( 1992 )


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


Montgomery v. Comm'r , 122 T.C. 1 ( 2004 )


Florida Peach Corp. v. Commissioner , 90 T.C. 678 ( 1988 )


Alessio Azzari, Inc. v. Comm'r , 136 T.C. 178 ( 2011 )