Cutillar v. Commissioner , 71 T.C.M. 2658 ( 1996 )
Wade v. Commissioner , 76 T.C.M. 3 ( 1998 )
Smith v. Comm'r , 140 T.C. 48 ( 2013 )
Deborah L. Smith v. Commissioner , 140 T.C. No. 3 ( 2013 )
Roberts v. Commissioner , 76 T.C.M. 298 ( 1998 )
Fogerud v. Commissioner , 77 T.C.M. 1227 ( 1999 )