This opinion cites 10 cases:
Security State Bank v. Commissioner , 214 F.3d 1254 ( 2000 )
ra-hildebrand-and-dorothy-a-hildebrand-wahl-v-commissioner-of-internal , 28 F.3d 1024 ( 1994 )
Copeland v. Commissioner , 290 F.3d 326 ( 2002 )
Katz v. Commissioner , 115 T.C. 329 ( 2000 )
Sanderling, Inc. v. Commissioner of Internal Revenue , 571 F.2d 174 ( 1978 )
John A. Sage v. United States , 908 F.2d 18 ( 1990 )
Sego v. Commissioner , 114 T.C. 604 ( 2000 )
Goza v. Commissioner , 114 T.C. 176 ( 2000 )
Lewis v. Comm'r , 128 T.C. 48 ( 2007 )
Security State Bank v. Commissioner , 111 T.C. 210 ( 1998 )