This opinion cites 14 cases:

Sanders v. Commissioner , 21 T.C. 1012 ( 1954 )


Estate of Emerson v. Commissioner , 67 T.C. 612 ( 1977 )


Williams v. Commissioner , 114 T.C. 136 ( 2000 )


Wilkins v. Comm'r , 120 T.C. 109 ( 2003 )


norfolk-southern-corporation-and-affiliated-companies-norfolk-western , 140 F.3d 240 ( 1998 )


Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of America , 791 F.2d 68 ( 1986 )


east-wind-industries-inc-delaware-east-wind-inc-v-united-states-of , 196 F.3d 499 ( 1999 )


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


Burke v. Commissioner of IRS , 485 F.3d 171 ( 2007 )


United States v. Boyle , 105 S. Ct. 687 ( 1985 )


Hall v. Beals , 90 S. Ct. 200 ( 1969 )


Frank Muhich, Virginia Muhich, and Midwest Portraits Corporation v. Commissioner of Internal Revenue , 238 F.3d 860 ( 2001 )


leo-sanders-and-jessie-h-sanders-v-commissioner-of-internal-revenue-leo , 225 F.2d 629 ( 1955 )


Sego v. Commissioner , 114 T.C. 604 ( 2000 )