Bell v. Commissioner , 85 T.C. 436 ( 1985 )
Solowiejczyk v. Commissioner , 85 T.C. 552 ( 1985 )
Philips v. Commissioner , 70 T.C.M. 1315 ( 1995 )
Cocozza v. Commissioner , 74 T.C.M. 5 ( 1997 )
Pelletier v. Commissioner , 74 T.C.M. 412 ( 1997 )
Bivolcic v. Commissioner , 79 T.C.M. 1564 ( 2000 )