This opinion cites 13 cases:

Shelton v. Commissioner , 63 T.C. 193 ( 1974 )


Pyo v. Commissioner , 83 T.C. 626 ( 1984 )


Boyd v. Commissioner of IRS , 451 F.3d 8 ( 2006 )


A. Ralph D'AnDreA v. Commissioner of Internal Revenue , 263 F.2d 904 ( 1959 )


United States v. Edward J. Ahrens , 530 F.2d 781 ( 1976 )


Laing v. United States , 96 S. Ct. 473 ( 1976 )


Charles E. Shepherd v. Commissioner of Internal Revenue , 147 F.3d 633 ( 1998 )


Welch v. United States , 678 F.3d 1371 ( 2012 )


Conrad Keado v. United States of America, Conrad L. Keado and Linda W. Keado v. Commissioner of Internal Revenue , 853 F.2d 1209 ( 1988 )


United States v. Edward M. Zolla , 724 F.2d 808 ( 1984 )


Vernon L. Correia Charlotte M. Correia v. Commissioner of Internal Revenue , 58 F.3d 468 ( 1995 )


Gardner, Bruce E. v. United States , 211 F.3d 1305 ( 2000 )


Pietanza v. Commissioner , 92 T.C. 729 ( 1989 )