This opinion cites 10 cases:

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


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


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


Cox v. United States , 345 F. Supp. 2d 1218 ( 2004 )


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


Living Care Alternatives of Utica, Inc. v. United States of America, Internal Revenue Service , 411 F.3d 621 ( 2005 )


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


Olsen v. United States , 414 F.3d 144 ( 2005 )


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


Sego v. Commissioner , 114 T.C. 604 ( 2000 )