Hayes v. Commissioner , 101 T.C. 593 ( 1993 )
Blatt v. Commissioner , 102 T.C. 77 ( 1994 )
Arnes v. Commissioner , 102 T.C. 522 ( 1994 )
Carol M. Read v. Commissioner , 114 T.C. No. 2 ( 2000 )
Read v. Commissioner , 114 T.C. 14 ( 2000 )