Intermountain Insurance Service of Vail, LLC, et al. v. Comr., 650 F.3d 691 (D.C. Cir. 2011), rev'g., 134 T.C. 211 (2010)

(Treas. Regs. granting 6-year statute of limitations due to IRS position that overstated basis constitutes an omission from gross income upheld).