This opinion cites 3 cases:

Vines v. Comm'r , 126 T.C. 279 ( 2006 )

• United States Tax Court |   Thursday, May 11, 2006 |   Cited 0 times

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Acar v. Commissioner of Internal Revenue Service , 545 F.3d 727 ( 2008 )

• Court of Appeals for the Ninth Circuit |   Tuesday, September 23, 2008 |   Cited 0 times

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

• Supreme Court of the United States |   Wednesday, January 9, 1985 |   Cited 0 times

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