Paul S. Lindsey, Jr. Kristen Lindsey v. Commissioner of Internal Revenue , 422 F.3d 684 ( 2005 )
Hughes A. Bagley and Marilyn B. Bagley v. Commissioner of Internal Revenue , 121 F.3d 393 ( 1997 )
United States v. Burke , 112 S. Ct. 1867 ( 1992 )
Bagley v. Commissioner , 105 T.C. 396 ( 1995 )