Sparkman v. Commissioner , 509 F.3d 1149 ( 2007 )
Dudley B. Merkel Ladonna K. Merkel David A. Hepburn, and Nancy J. Hepburn v. Commissioner of Internal Revenue , 192 F.3d 844 ( 1999 )
Jim Turin & Sons, Inc. v. Commissioner of Internal Revenue , 219 F.3d 1103 ( 2000 )
United States v. Shawn Gementera , 379 F.3d 596 ( 2004 )
Max Sobel Wholesale Liquors v. Commissioner of Internal Revenue , 630 F.2d 670 ( 1980 )