Herbert H. Bauer v. Commissioner of the Internal Revenue Service , 97 F.3d 45 ( 1996 )
Stearman v. Commissioner , 436 F.3d 533 ( 2006 )
Tello v. CIR , 410 F.3d 743 ( 2005 )
Sophie A. Szopa v. United States , 460 F.3d 884 ( 2006 )