Ramsay v. Comm'r , 2007 Tax Ct. Summary LEXIS 175 ( 2007 )
Contreras v. Comm'r , 2010 Tax Ct. Summary LEXIS 36 ( 2010 )
Zinsmeister v. Commissioner , 80 T.C.M. 774 ( 2000 )
Picou v. Comm'r , 2006 Tax Ct. Summary LEXIS 159 ( 2006 )