Ryan v. Commissioner , 75 T.C.M. 1778 ( 1998 )
Alt v. Comm'r , 119 T.C. 306 ( 2002 )
Murillo v. Commissioner , 75 T.C.M. 1564 ( 1998 )
Roberts v. Commissioner , 73 T.C.M. 2745 ( 1997 )
Kramer v. Commissioner , 72 T.C.M. 1270 ( 1996 )
Morse v. Comm'r , 86 T.C.M. 673 ( 2003 )