neonatology-associates-pa-v-commissioner-of-internal-revenue-tax-court , 299 F.3d 221 ( 2002 )
James T. Sinyard Monique T. Sinyard v. Commissioner of Internal Revenue , 268 F.3d 756 ( 2001 )
Welch v. Helvering , 54 S. Ct. 8 ( 1933 )
Commissioner v. Glenshaw Glass Co. , 75 S. Ct. 473 ( 1955 )
United States v. Mitchell , 91 S. Ct. 1763 ( 1971 )
Commissioner v. Schleier , 115 S. Ct. 2159 ( 1995 )
Commissioner v. Banks , 125 S. Ct. 826 ( 2005 )