This opinion cites 12 cases:

United States v. Chan , 184 F. Supp. 2d 337 ( 2002 )


Allen v. Comm'r , 128 T.C. 37 ( 2007 )


Richardson v. Commissioner , 509 F.3d 736 ( 2007 )


Spies v. United States , 63 S. Ct. 364 ( 1943 )


raymond-a-and-joan-biggs-v-commissioner-of-internal-revenue-raymond-a , 440 F.2d 1 ( 1971 )


Gajewski v. Commissioner , 67 T.C. 181 ( 1976 )


Joseph Solomon v. Commissioner of Internal Revenue , 732 F.2d 1459 ( 1984 )


Robert W. Bradford v. Commissioner of Internal Revenue , 796 F.2d 303 ( 1986 )


United States v. Ralph Scopo and Dominic Montemarano , 861 F.2d 339 ( 1988 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )


Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )


Parks v. Commissioner , 94 T.C. 654 ( 1990 )