This opinion cites 11 cases:

Maxwell v. Commissioner , 87 T.C. 783 ( 1986 )


McManus v. Commissioner , 65 T.C. 197 ( 1975 )


Maletis v. United States , 200 F.2d 97 ( 1952 )


United States v. Cotton , 122 S. Ct. 1781 ( 2002 )


Owen D. Austin and Lois C. Austin v. United States , 461 F.2d 733 ( 1972 )


Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue , 445 F.2d 985 ( 1971 )


Baker Commodities, Inc., a California Corporation v. Commissioner of Internal Revenue , 415 F.2d 519 ( 1969 )


Arbaugh v. Y & H Corp. , 126 S. Ct. 1235 ( 2006 )


Kahle v. Commissioner , 88 T.C. 1063 ( 1987 )


In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United States , 509 F.2d 1398 ( 1975 )


thomas-k-mcmanus-and-margaret-f-mcmanus-v-commissioner-of-internal , 583 F.2d 443 ( 1978 )