Kathryn Cheshire v. Commissioner of Internal Revenue , 282 F.3d 326 ( 2002 )
Cheshire v. Commissioner , 115 T.C. 183 ( 2000 )
Pullins v. Commissioner , 136 T.C. 432 ( 2011 )
John Maier, III v. Commissioner of Internal Revenue , 360 F.3d 361 ( 2004 )