This opinion cites 11 cases:

John Jackson, Yvonne Jackson, Gregory M. Barrow and Timsey Barrow, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant , 864 F.2d 1521 ( 1989 )


Keith Orum and Cherie Orum v. Commissioner of Internal Revenue , 412 F.3d 819 ( 2005 )


Katz v. Commissioner , 115 T.C. 329 ( 2000 )


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


Charles E. Wolfe v. United States , 798 F.2d 1241 ( 1986 )


Wolfe v. United States , 612 F. Supp. 605 ( 1985 )


Swain v. Comm'r , 118 T.C. 358 ( 2002 )


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


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


Washington v. Comm'r , 120 T.C. 114 ( 2003 )


Mailman v. Commissioner , 91 T.C. 1079 ( 1988 )