lynn-esden-individually-and-on-behalf-of-all-others-similarly-situated-v , 229 F.3d 154 ( 2000 )
Charles P. Stepnowski v. Commissioner , 124 T.C. No. 12 ( 2005 )
Stepnowski v. Comm'r , 124 T.C. 198 ( 2005 )