Frieling v. Commissioner , 81 T.C. 42 ( 1983 )
Clough v. Comm'r , 119 T.C. 183 ( 2002 )
Rochelle v. Commissioner , 293 F.3d 740 ( 2002 )
Smith v. Commissioner , 114 T.C. 489 ( 2000 )
Smith v. Commissioner , 275 F.3d 912 ( 2001 )