This opinion cites 13 cases:
neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )
thomas-l-freytag-and-sharon-n-freytag-v-commissioner-of-internal , 904 F.2d 1011 ( 1990 )
Commissioner v. Simmons , 646 F.3d 6 ( 2011 )
Sloane v. Commissioner of Internal Revenue , 188 F.2d 254 ( 1951 )
Foman v. Davis , 83 S. Ct. 227 ( 1962 )
Freytag v. Commissioner , 111 S. Ct. 2631 ( 1991 )
Kaufman v. Comm'r , 134 T.C. 182 ( 2010 )
Kaufman v. Comm'r , 136 T.C. 294 ( 2011 )
Graev v. Comm'r , 140 T.C. 377 ( 2013 )
Mitchell v. Comm'r , 138 T.C. 324 ( 2012 )
Belk v. Comm'r , 140 T.C. 1 ( 2013 )
Michaels v. Commissioner , 87 T.C. 1412 ( 1986 )
Estate of Quick v. Commissioner , 110 T.C. 172 ( 1998 )