This opinion cites 7 cases:

Fernandez v. Commissioner ( 2000 )


Alt v. Comm'r ( 2002 )


Rebecca Jo Reser v. Commissioner of Internal Revenue ( 1997 )


Corson v. Commissioner ( 2000 )


Jonson v. Comm'r ( 2002 )


Hopkins v. Comm'r ( 2003 )


Jonson v. Commissioner ( 2003 )