This opinion cites 13 cases:
louise-f-young-aka-louise-y-ausman-james-r-ausman-v-commissioner-of , 240 F.3d 369 ( 2001 )
Ethel West Cotnam v. Commissioner of Internal Revenue , 263 F.2d 119 ( 1959 )
Eldon R. Kenseth and Susan M. Kenseth v. Commissioner of Internal Revenue , 259 F.3d 881 ( 2001 )
Samuel Okin v. Commissioner of Internal Revenue , 808 F.2d 1338 ( 1987 )
Franklin P. Coady Nona Coady v. Commissioner of Internal Revenue , 213 F.3d 1187 ( 2000 )
estate-of-arthur-l-clarks-by-and-through-its-duly-appointed-independent , 202 F.3d 854 ( 2000 )
Lucas v. Earl , 50 S. Ct. 241 ( 1930 )
James T. Sinyard Monique T. Sinyard v. Commissioner of Internal Revenue , 268 F.3d 756 ( 2001 )
Helvering v. Horst , 61 S. Ct. 144 ( 1940 )
United States v. Burke , 112 S. Ct. 1867 ( 1992 )
Commissioner v. Schleier , 115 S. Ct. 2159 ( 1995 )
O'Gilvie v. United States , 117 S. Ct. 452 ( 1996 )
Kenseth v. Commissioner , 114 T.C. 399 ( 2000 )