This opinion cites 14 cases:

Fernandez v. Commissioner , 114 T.C. 324 ( 2000 )


Alt v. Comm'r , 119 T.C. 306 ( 2002 )


Charles G. Fargo Elizabeth A. Fargo v. Commissioner of Internal Revenue , 447 F.3d 706 ( 2006 )


Zapara v. Comm'r , 124 T.C. 223 ( 2005 )


Giamelli v. Comm'r , 129 T.C. 107 ( 2007 )


Porter v. Comm'r , 132 T.C. 203 ( 2009 )


Grunsted v. Commissioner , 136 T.C. 455 ( 2011 )


Wnuck v. Commissioner , 136 T.C. 498 ( 2011 )


Pierson v. Commissioner , 115 T.C. 576 ( 2000 )


Zapara v. Commissioner , 652 F.3d 1042 ( 2011 )


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


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


Goza v. Commissioner , 114 T.C. 176 ( 2000 )


BUTLER v. COMMISSIONER OF INTERNAL REVENUE , 114 T.C. 276 ( 2000 )