Oakcross Vineyards v. Commissioner , 72 T.C.M. 715 ( 1996 )
Laurel Alterman & William A. Gibson v. Commissioner , 2018 T.C. Memo. 83 ( 2018 )
King Solarman, Inc. v. Commissioner , 2019 T.C. Memo. 103 ( 2019 )