William A. Cook and Gayle T. Cook v. Commissioner of the Internal Revenue Service , 269 F.3d 854 ( 2001 )
Sundstrand Corporation v. Commissioner of Internal Revenue , 17 F.3d 965 ( 1994 )
Keith Orum and Cherie Orum v. Commissioner of Internal Revenue , 412 F.3d 819 ( 2005 )