Alt v. Comm'r , 119 T.C. 306 ( 2002 )
Porter v. Comm'r , 132 T.C. 203 ( 2009 )
BUTLER v. COMMISSIONER OF INTERNAL REVENUE , 114 T.C. 276 ( 2000 )
Jacquelyn Hayman v. Commissioner of Internal Revenue , 992 F.2d 1256 ( 1993 )