This opinion cites 10 cases:

Celotex Corp. v. Catrett, Administratrix of the Estate of Catrett , 106 S. Ct. 2548 ( 1986 )


Johnson v. Commissioner , 136 T.C. 475 ( 2011 )


Murphy v. Commissioner of IRS , 469 F.3d 27 ( 2006 )


Ronald J. Speltz June M. Speltz v. Commissioner of Internal Revenue , 454 F.3d 782 ( 2006 )


Sundstrand Corporation v. Commissioner of Internal Revenue , 17 F.3d 965 ( 1994 )


Hoyle v. Commissioner , 136 T.C. 463 ( 2011 )


Florida Peach Corp. v. Commissioner , 90 T.C. 678 ( 1988 )


Thompson v. Commissioner , 140 T.C. 173 ( 2013 )


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


Sundstrand Corp. v. Commissioner , 98 T.C. 518 ( 1992 )