This opinion cites 14 cases:

Zaentz v. Commissioner ( 1988 )


Estate of Magarian v. Commissioner ( 1991 )


Johnson v. Commissioner ( 2011 )


Katz v. Commissioner ( 2000 )


McKay v. Commissioner ( 1987 )


Aguirre v. Comm'r ( 2001 )


Murphy v. Commissioner of IRS ( 2006 )


Perez v. United States ( 2002 )


Silverman v. Commissioner of Internal Revenue ( 1996 )


William L. Smith and Jacquelyn Smith v. United States ( 1988 )


Thomas C. Rink and Alison W. Rink v. Commissioner of Internal Revenue ( 1995 )


united-states-v-robert-c-and-dorothy-s-lane-united-states-of-america ( 1962 )


Sego v. Commissioner ( 2000 )


Urbano v. Comm'r ( 2004 )