Metcalf v. Comm'r Date Filed: May 22nd, 2002 Citations: 2002 T.C. Memo. 123, 83 T.C.M. 1672, 28 Employee Benefits Cas. (BNA) 2161, 2002 Tax Ct. Memo LEXIS 128 Docket Number: No. 5043-00
Baas v. Comm'r Date Filed: May 29th, 2002 Citations: 2002 T.C. Memo. 130, 83 T.C.M. 1744, 28 Employee Benefits Cas. (BNA) 2163, 2002 Tax Ct. Memo LEXIS 134 Docket Number: No. 5051-99
