in-re-it-group-inc-debtor-john-accardi-david-l-backus-rochelle , 448 F.3d 661 ( 2006 )
Merlo v. Commissioner of Internal Revenue , 492 F.3d 618 ( 2007 )
unionbancal-corporation-fka-union-bank-successor-in-interest-to , 305 F.3d 976 ( 2002 )
Anthony Theophilos Patricia A. Theophilos v. Commissioner Internal Revenue Service , 85 F.3d 440 ( 1996 )