This opinion cites 13 cases:

Richardson v. Commissioner , 693 F.2d 1189 ( 1982 )


Bobby Hargis v. John Koskinen , 893 F.3d 540 ( 2018 )


Commissioner v. Valley Morris Plan , 305 F.2d 610 ( 1962 )


Brown v. United States , 329 F.3d 664 ( 2003 )


Jerry E. Pritchett and Patricia D. Pritchett v. Commissioner of Internal Revenue Service , 827 F.2d 644 ( 1987 )


Bail Bonds by Marvin Nelson, Inc., a Corporation v. Commissioner of the Internal Revenue Service , 820 F.2d 1543 ( 1987 )


Morris Plan Co. of California v. Commissioner , 33 T.C. 720 ( 1960 )


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


Bobby E. Welch and Kathleen Newman v. Commissioner of Internal Revenue , 204 F.3d 1228 ( 2000 )


Marcus W. Melvin and Marilyn E. Melvin v. Commissioner of Internal Revenue Service , 894 F.2d 1072 ( 1990 )


Keith v. Commissioner , 115 T.C. 605 ( 2000 )


Richardson v. Commissioner , 76 T.C. 512 ( 1981 )


Melvin v. Commissioner , 88 T.C. 63 ( 1987 )