Losmann v. Commissioner , 59 T.C.M. 172 ( 1990 )
Cloes v. Commissioner , 79 T.C. 933 ( 1982 )
Molasky v. Commissioner , 91 T.C. 683 ( 1988 )
Gladstone , 63 T.C.M. 1733 ( 1992 )
Mosko v. Commissioner , 52 T.C.M. 520 ( 1986 )