RIVERA v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 161 ( 2004 )
Fitch v. Comm'r , 104 T.C.M. 828 ( 2012 )
Thomason v. Commissioner , 74 T.C.M. 1012 ( 1997 )
Maguire v. Commissioner , 71 T.C.M. 2535 ( 1996 )
BRACEY v. COMMISSIONER , 76 T.C.M. 92 ( 1998 )
SHELTON v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 10 ( 2002 )