G.M. Trading Corporation v. Commissioner , 106 T.C. No. 13 ( 1996 )
Badell v. Commissioner , 80 T.C.M. 422 ( 2000 )
Lori M. & John M. Mingo v. Commissioner , 2013 T.C. Memo. 149 ( 2013 )
Waltner v. Comm'r , 107 T.C.M. 1189 ( 2014 )