Copeland v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 497 ( 2014 )
Petersen v. Comm'r , 2017 U.S. Tax Ct. LEXIS 24 ( 2017 )
Smoker v. Comm'r , 105 T.C.M. 1389 ( 2013 )