In re Colsen, 446 F.3d 836 (8th Cir. 2006); Beard v. Comm’r, 82 T.C. 766, 774-79 (1984), aff’d sub nom., 793 F.2d 139 (6th Cir. 1986); Germantown Trust Co. v. Comm'r, 309 U.S. 304, 309, 60 S. Ct. 566, 84 L.Ed. 770 (1940); Zellerbach Paper Co. v. Helvering, 293 U.S. 172, 180, 55 S. Ct. 127, 79 L. Ed. 264 (1934); U.S. v. Hindenlang (In re Hindenlang), 164 F.3d 1029, 1033 (6th Cir. 1999); cert. denied, 528 U.S. 810 (1999); Giacchi v. U.S. (In re Giacchi), 856 F.3d 244, 249 (3d Cir. 2017); Justice v. U.S. (In re Justice), 17 F.3d 738, 744 (11th Cir. 2016), cert. denied sub nom., 137 S. Ct. 1375 (2017); Smith v. IRS (In re Smith), 828 F.3d 1094, 1097 (9th Cir. 2016), cert. denied sub nom., 137 S. Ct. 1066 (2017); U.S. v. Payne (In re Payne), 431 F.3d 1055 (7th Cir. 2005); Moroney v. U.S. (In re Moroney), 352 F.3d 902 (4th Cir. 2003); Fahey v. Mass. Dep’t of Revenue (In re Fahey), 779 F.3d 1, 5 (1st Cir. 2015); Mallo v. IRS (In re Mallo), 774 F.3d 1313, 1318 (10th Cir. 2014), cert. denied, 135 S. Ct. 2889 (2015); McCoy v. Miss. State Tax Comm’n (In re McCoy), 666 F.3d 924, 932 (5th Cir. 2012); In re Colsen, 322 B.R. 118 (B.A.P. 8th Cir. 2005), aff’g, 311 B.R. 765 (Bankr. N.D. Iowa 2004); Badaracco v. Comm'r, 464 U.S. 386, 396-97, 104 S. Ct. 756, 78 L. Ed. 2d (1984); In re Geiger, 113 F.3d 848, 853 (8th Cir. 1997) (en banc), aff’d sub nom., Kawaauhau v. Geiger, 523 U.S. 57, 118 S. Ct. 974, 140 L. Ed. 2d 90 (1998); and U.S. v. Martin (In re Martin), 542 B.R. 479, 480 (B.A.P. 9th Cir. 2015).