Rosetti v. Comm'r Date Filed: May 28th, 2003 Citations: 2003 T.C. Memo. 157, 85 T.C.M. 1427, 31 Employee Benefits Cas. (BNA) 1415, 2003 Tax Ct. Memo LEXIS 153 Docket Number: No. 11514-01
Bougas v. Comm'r Date Filed: July 2nd, 2003 Citations: 2003 T.C. Memo. 194, 86 T.C.M. 9, 31 Employee Benefits Cas. (BNA) 1175, 2003 Tax Ct. Memo LEXIS 194 Docket Number: No. 13256-01
