This opinion cites 13 cases:

Hesselink v. Commissioner , 97 T.C. 94 ( 1991 )


Hopkins v. Comm'r , 121 T.C. 73 ( 2003 )


Porter v. Comm'r , 130 T.C. 115 ( 2008 )


Security State Bank v. Commissioner , 214 F.3d 1254 ( 2000 )


Commissioner of Internal Revenue v. Gwendolyn A. Ewing, Gwendolyn A. Ewing v. Commissioner of Internal Revenue , 439 F.3d 1009 ( 2006 )


Karnail Singh Virk v. Immigration & Naturalization Service , 295 F.3d 1055 ( 2002 )


Timmons v. Caldera , 314 F.3d 1229 ( 2003 )


Quang v. NGUYEN, Plaintiff-Appellant, v. Donna E. SHALALA, Secretary of Health and Human Services, Defendant-Appellee , 43 F.3d 1400 ( 1994 )


Jonson v. Comm'r , 118 T.C. 106 ( 2002 )


Security State Bank v. Commissioner , 111 T.C. 210 ( 1998 )


Jonson v. Commissioner , 353 F.3d 1181 ( 2003 )


William D. Morris v. Donald H. Rumsfeld, Secretary of Defense , 420 F.3d 287 ( 2005 )


Billings v. Comm'r , 127 T.C. 7 ( 2006 )