This opinion cites 12 cases:

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


Lewis v. Comm'r , 128 T.C. 48 ( 2007 )


George v. Commissioner , 94 A.L.R. Fed. 2d 695 ( 2012 )


O'Rourke v. United States , 587 F.3d 537 ( 2009 )


United States v. Edward J. Ahrens , 530 F.2d 781 ( 1976 )


United States v. Chemical Foundation, Inc. , 47 S. Ct. 1 ( 1926 )


LG Kendrick, LLC v. Comm'r , 146 T.C. 17 ( 2016 )


Weiss v. Comm'r , 147 T.C. 179 ( 2016 )


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


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


Calafati v. Comm'r , 127 T.C. 219 ( 2006 )


Coleman v. Commissioner , 94 T.C. 82 ( 1990 )