Katz v. Commissioner , 115 T.C. 329 ( 2000 )
Cox v. Comm'r , 126 T.C. 237 ( 2006 )
Settles v. Commissioner , 138 T.C. 372 ( 2012 )
Slodov v. United States , 98 S. Ct. 1778 ( 1978 )