Boyd v. Commissioner of IRS , 451 F.3d 8 ( 2006 )
Sunoco Inc. v. Commissioner , 663 F.3d 181 ( 2011 )
Gray v. Comm'r , 138 T.C. 295 ( 2012 )
Kerry Adolphson v. CIR , 842 F.3d 478 ( 2016 )