Bell v. Comm'r , 2011 Tax Ct. Summary LEXIS 47 ( 2011 )
Jones v. Commissioner , 76 T.C.M. 1014 ( 1998 )
Robert L. Hernandez v. Commissioner of Internal Revenue , 819 F.2d 1212 ( 1987 )
Derby v. Comm'r , 95 T.C.M. 1177 ( 2008 )
Fakiris v. Comm'r , 113 T.C.M. 1555 ( 2017 )