This opinion cites 15 cases:

Craig v. Comm'r , 119 T.C. 252 ( 2002 )


Murphy v. Comm'r , 125 T.C. 301 ( 2005 )


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


Living Care Alternatives of Utica, Inc. v. United States of America, Internal Revenue Service , 411 F.3d 621 ( 2005 )


Burton L. Spellman and Roslyn Spellman v. Commissioner of Internal Revenue , 845 F.2d 148 ( 1988 )


L&c Springs Associates, Century Capital Corporation, and Tax Matters Partner v. Commissioner of Internal Revenue , 188 F.3d 866 ( 1999 )


Young v. United States , 122 S. Ct. 1036 ( 2002 )


Robert D. Grossman, Jr. v. Commissioner of Internal Revenue , 161 A.L.R. Fed. 755 ( 1999 )


Preslar v. Commissioner , 167 F.3d 1323 ( 1999 )


Jones v. Commissioner , 338 F.3d 463 ( 2003 )


Phillips v. Commissioner , 51 S. Ct. 608 ( 1931 )


Michael F. Connor and Jane H. Connor v. Commissioner of Internal Revenue , 218 F.3d 733 ( 2000 )


Olsen v. United States , 414 F.3d 144 ( 2005 )


Frank Muhich, Virginia Muhich, and Midwest Portraits Corporation v. Commissioner of Internal Revenue , 238 F.3d 860 ( 2001 )


Thomas P. Krukowski and Ermina A. Krukowski v. Commissioner of Internal Revenue , 279 F.3d 547 ( 2002 )