This opinion cites 11 cases:
Commissioner v. Sunnen , 68 S. Ct. 715 ( 1948 )
Thomas W. Roberts v. Commissioner of Internal Revenue , 329 F.3d 1224 ( 2003 )
Katz v. Commissioner , 115 T.C. 329 ( 2000 )
Hoffman v. Comm'r , 119 T.C. 140 ( 2002 )
Estate of Smith v. Comm'r , 123 T.C. 15 ( 2004 )
United States v. International Building Co. , 73 S. Ct. 807 ( 1953 )
In Re Clayton Baker Sally I. Baker, Debtors. Clayton Baker Sally I. Baker v. Internal Revenue Service , 74 F.3d 906 ( 1996 )
Frank Erickson and Amelia Erickson v. The United States , 309 F.2d 760 ( 1962 )
Woodral v. Commissioner , 112 T.C. 19 ( 1999 )
Cromwell v. County of Sac , 24 L. Ed. 195 ( 1877 )
Sego v. Commissioner , 114 T.C. 604 ( 2000 )
