Abrego v. Abrego , 812 P.2d 806 ( 1991 )
TOBKIN v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 45 ( 2004 )
Brown v. Comm'r , 2011 Tax Ct. Summary LEXIS 109 ( 2011 )
Berry v. Commissioner , 80 T.C.M. 825 ( 2000 )