This opinion cites 13 cases:

Adams v. Commissioner ( 1973 )


Mora v. Comm'r ( 2001 )


Kathryn Cheshire v. Commissioner of Internal Revenue ( 2002 )


Madeline M. Stevens v. Commissioner of Internal Revenue ( 1989 )


Alt v. Comm'r ( 2002 )


Ewing v. Comm'r ( 2004 )


James A. Guth, and Arlys M. Guth v. Commissioner of Internal Revenue ( 1990 )


Jonson v. Commissioner ( 2003 )


Rebecca Jo Reser v. Commissioner of Internal Revenue ( 1997 )


Jacquelyn Hayman v. Commissioner of Internal Revenue ( 1993 )


Patricia A. Price v. Commissioner of Internal Revenue ( 1989 )


Jonson v. Comm'r ( 2002 )


Cheshire v. Commissioner ( 2000 )