the-mildred-cotler-trust-john-w-hughes-shirley-mellon-trustees-the , 184 F.3d 168 ( 1999 )
Fran Corp. v. United States , 164 F.3d 814 ( 1999 )
Estate of Thompson v. Commissioner , 499 F.3d 129 ( 2007 )
Robinson Knife Manufacturing Co. v. Commissioner , 600 F.3d 121 ( 2010 )