Simpson v. Comm'r Date Filed: October 21st, 2003 Citations: 2003 T.C. Memo. 294, 86 T.C.M. 470, 32 Employee Benefits Cas. (BNA) 1083, 2003 Tax Ct. Memo LEXIS 294 Docket Number: No. 2832-01
Fusaro v. Comm'r Date Filed: December 29th, 2003 Citations: 2003 T.C. Memo. 345, 52 U.C.C. Rep. Serv. 2d (West) 739, 86 T.C.M. 731, 32 Employee Benefits Cas. (BNA) 2204, 2003 Tax Ct. Memo LEXIS 349 Docket Number: No. 13282-01L
Estate of Clause v. Comm'r Date Filed: February 9th, 2004 Citations: 122 T.C. No. 5, 122 T.C. 115, 32 Employee Benefits Cas. (BNA) 2650, 2004 U.S. Tax Ct. LEXIS 5 Docket Number: No. 12995-01