This opinion cites 9 cases:

Kay v. Bemis , 500 F.3d 1214 ( 2007 )


Lewis v. Commissioner , 523 F.3d 1272 ( 2008 )


wendy-hoyt-an-individual-doing-business-as-club-productions-a-sole , 11 F.3d 983 ( 1993 )


Scanlon White, Inc. v. Commissioner , 472 F.3d 1173 ( 2006 )


Kyler v. Everson , 442 F.3d 1251 ( 2006 )


Wheeler v. Commissioner , 521 F.3d 1289 ( 2008 )


Arnold Cohn and Eleanor L. Cohn v. Commissioner of Internal Revenue , 101 F.3d 486 ( 1996 )


Sophie A. Szopa v. United States , 460 F.3d 884 ( 2006 )


United States v. Roy W. Collins , 920 F.2d 619 ( 1990 )