This opinion cites 7 cases:

Hoffman v. Comm'r ( 2002 )


Severo v. Comm'r ( 2007 )


Lucas v. Earl ( 1930 )


John M. And Alice D. Church v. Commissioner of Internal Revenue ( 1987 )


Severo v. Commissioner ( 2009 )


Woodral v. Commissioner ( 1999 )


Sego v. Commissioner ( 2000 )