Minahan v. Commissioner , 88 T.C. 492 ( 1987 )
Bryan S. Alterman Trust v. Comm'r , 146 T.C. 226 ( 2016 )
clair-s-huffman-estate-of-patricia-c-huffman-deceased-clair-s-huffman , 978 F.2d 1139 ( 1992 )
Pacific Fisheries Inc. v. United States of America, Konstantin Vladimirovich Voloshenko v. United States , 484 F.3d 1103 ( 2007 )
Morrison v. Commissioner , 565 F.3d 658 ( 2009 )