Yuen v. United States , 290 F. Supp. 2d 1220 ( 2003 )
Lunsford v. Comm'r , 117 T.C. 183 ( 2001 )
Goza v. Commissioner , 114 T.C. 176 ( 2000 )
Woodral v. Commissioner , 112 T.C. 19 ( 1999 )