Rowe v. Comm'r Date Filed: December 28th, 2001 Citations: 2001 T.C. Memo. 325, 82 T.C.M. 1020, 27 Employee Benefits Cas. (BNA) 1596, 2001 Tax Ct. Memo LEXIS 361 Docket Number: No. 20890-93; No. 21346-94