Domulewicz v. Comm'r , 129 T.C. 11 ( 2007 )
Napoliello v. Commissioner , 655 F.3d 1060 ( 2011 )
Desmet v. Commissioner of Internal Revenue , 581 F.3d 297 ( 2009 )
Petaluma FX Partners, LLC v. Commissioner of Internal Revenue Service , 591 F.3d 649 ( 2010 )