Perry v. Comm'r Date Filed: April 18th, 2006 Citations: 2006 T.C. Memo. 77, 26 A.L.R. Fed. 2d 739, 91 T.C.M. 1031, 2006 Tax Ct. Memo LEXIS 79 Docket Number: Nos. 619-04, 18226-04