This opinion cites 13 cases:

Ethel West Cotnam v. Commissioner of Internal Revenue , 263 F.2d 119 ( 1959 )


estate-of-arthur-l-clarks-by-and-through-its-duly-appointed-independent , 202 F.3d 854 ( 2000 )


General Investment Corporation v. United States , 823 F.2d 337 ( 1987 )


Franklin P. Coady Nona Coady v. Commissioner of Internal Revenue , 213 F.3d 1187 ( 2000 )


James T. Sinyard Monique T. Sinyard v. Commissioner of Internal Revenue , 268 F.3d 756 ( 2001 )


Nationwide Mutual Insurance v. Darden , 112 S. Ct. 1344 ( 1992 )


James Richard Huntsman and Zenith Annette Huntsman v. Commissioner of Internal Revenue , 905 F.2d 1182 ( 1990 )


United States v. Gilmore , 83 S. Ct. 623 ( 1963 )


Alexander v. Internal Revenue Service of the United States , 72 F.3d 938 ( 1995 )


Eldon R. Kenseth and Susan M. Kenseth v. Commissioner of Internal Revenue , 259 F.3d 881 ( 2001 )


Snow v. Commissioner , 94 S. Ct. 1876 ( 1974 )


hanover-insurance-company-federal-insurance-company-v-the-walt-disney , 166 F.3d 343 ( 1998 )


ivor-f-benci-woodward-and-debra-a-benci-woodward-v-commissioner-of , 219 F.3d 941 ( 2000 )