Peter M. and Susan L. Hoffman v. Commissioner , 119 T.C. No. 7 ( 2002 )
John E. Rogers & Frances L. Rogers v. Commissioner , 2018 T.C. Memo. 53 ( 2018 )
D'Angelo v. Comm'r , 86 T.C.M. 472 ( 2003 )
Lemons v. Commissioner , 74 T.C.M. 522 ( 1997 )
Olstein v. Commissioner , 78 T.C.M. 383 ( 1999 )