Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )
Joseph Baldwin Campbell v. Commissioner of Internal Revenue , 164 F.3d 1140 ( 1999 )
John D. Upham, and Estate of Marion B. Upham, Deceased, John D. Upham, Personal Representative v. Commissioner of Internal Revenue , 923 F.2d 1328 ( 1991 )
Arevalo v. Commissioner , 469 F.3d 436 ( 2006 )
Daniel A. Crooks v. Commissioner of Internal Revenue , 453 F.3d 653 ( 2006 )