This opinion cites 14 cases:

Cox v. Comm'r , 126 T.C. 237 ( 2006 )


Reed v. Commissioner , 141 T.C. 248 ( 2013 )


Keith Orum and Cherie Orum v. Commissioner of Internal Revenue , 412 F.3d 819 ( 2005 )


Alessio Azzari, Inc. v. Commissioner , 136 T.C. 178 ( 2011 )


Lindsay Manor Nursing Home, Inc. v. Comm'r , 113 T.C.M. 3994 ( 2017 )


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


Woodral v. Commissioner , 112 T.C. 19 ( 1999 )


Keller v. Commissioner , 568 F.3d 710 ( 2009 )


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


Christopher Cross, Inc. v. United States , 461 F.3d 610 ( 2006 )


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 )