Law Office of John H. Eggertsen P.C. v. Commissioner Date Filed: February 12th, 2014 Citations: 142 T.C. No. 4, 57 Employee Benefits Cas. (BNA) 2689, 142 T.C. 110, 2014 U.S. Tax Ct. LEXIS 3 Docket Number: Docket No. 15479-11.