This opinion cites 9 cases:

Cottage Savings Assn. v. Commissioner , 111 S. Ct. 1503 ( 1991 )


McLaulin v. Commissioner , 115 T.C. 255 ( 2000 )


Gitlitz v. Commissioner , 121 S. Ct. 701 ( 2001 )


Taproot Administrative Services, Inc. v. Commissioner , 679 F.3d 1109 ( 2012 )


United States v. Harold D. Farley Gail D. Farley , 202 F.3d 198 ( 2000 )


General Utilities & Operating Co. v. Helvering , 56 S. Ct. 185 ( 1935 )


Nathel v. Commissioner , 615 F.3d 83 ( 2010 )


Edwards v. Cuba Railroad , 45 S. Ct. 614 ( 1925 )


Douglas P. McLaulin, Jr. v. Comr.-IRS , 276 F.3d 1269 ( 2001 )