This opinion cites 10 cases:

Zellerbach Paper Co. v. Helvering , 55 S. Ct. 127 ( 1934 )


Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )


Jonson v. Commissioner , 353 F.3d 1181 ( 2003 )


Polone v. Commissioner , 505 F.3d 966 ( 2007 )


Jagubhai Naranbhai Patel, Vanitaben Thakorbhai Patel v. Alberto Gonzales, United States Attorney General , 432 F.3d 685 ( 2005 )


Tracy D. Fisher v. F. Whitten Peters, Acting Secretary of the United States Air Force , 249 F.3d 433 ( 2001 )


Trugman v. Commissioner , 138 T.C. 390 ( 2012 )


Michigan Express, Inc. Mahmoud Abdallah Nabil Ajami v. United States , 374 F.3d 424 ( 2004 )


United States v. Garth Guy , 978 F.3d 934 ( 1992 )


Hoyle v. Commissioner , 136 T.C. 463 ( 2011 )