This opinion cites 5 cases:

richard-c-hughes-joan-c-hughes-v-united-states-of-america-commissioner , 953 F.2d 531 ( 1992 )

• Court of Appeals for the Ninth Circuit |   Thursday, January 9, 1992 |   Cited 0 times

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Thomas W. Roberts v. Commissioner of Internal Revenue , 329 F.3d 1224 ( 2003 )

• Court of Appeals for the Eleventh Circuit |   Thursday, March 13, 2003 |   Cited 0 times

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Merchants' Loan & Trust Co. v. Smietanka , 41 S. Ct. 386 ( 1921 )

• Supreme Court of the United States |   Monday, March 28, 1921 |   Cited 0 times

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Urbano v. Comm'r , 122 T.C. 384 ( 2004 )

• United States Tax Court |   Thursday, June 10, 2004 |   Cited 0 times

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Smith v. Comm'r , 124 T.C. 36 ( 2005 )

• United States Tax Court |   Tuesday, February 8, 2005 |   Cited 0 times

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