This opinion cites 23 cases:

Mary Helen Parker and Jean Parker Griffith v. United States , 110 F.3d 678 ( 1997 )


Estate of Branson v. Commissioner , 113 T.C. 6 ( 1999 )


Katz v. Commissioner , 115 T.C. 329 ( 2000 )


Robinette v. Comm'r , 123 T.C. 85 ( 2004 )


Rothensies v. Electric Storage Battery Co. , 329 U.S. 296 ( 1946 )


United States v. Dalm , 110 S. Ct. 1361 ( 1990 )


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


Diamond Plating Company v. United States , 390 F.3d 1035 ( 2004 )


east-wind-industries-inc-delaware-east-wind-inc-v-united-states-of , 196 F.3d 499 ( 1999 )


Stone v. White , 57 S. Ct. 851 ( 1937 )


Blaine P. Thompson v. United States Department of Labor , 885 F.2d 551 ( 1989 )


Menard, Inc. v. Commissioner , 560 F.3d 620 ( 2009 )


Staff IT, Inc. v. United States , 482 F.3d 792 ( 2007 )


Estate of Mueller v. Comm'r , 101 T.C. 551 ( 1993 )


Bull v. United States , 55 S. Ct. 695 ( 1935 )


Brewery, Inc. v. United States , 33 F.3d 589 ( 1994 )


Estate of Frank Branson, Deceased Mary M. March v. Commissioner of Internal Revenue , 264 F.3d 904 ( 2001 )


James M. Robinette v. Commissioner of the Internal Revenue Service , 439 F.3d 455 ( 2006 )


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


Fran Corp. v. United States , 164 F.3d 814 ( 1999 )