Hambarian v. Comm'r Date Filed: June 13th, 2002 Citations: 118 T.C. No. 35, 118 T.C. 565, 83 T.C.M. 4175, 52 Fed. R. Serv. 3d 1280, 2002 U.S. Tax Ct. LEXIS 35 Docket Number: No. 11856-99; No. 7973-00; No. 3042-01; No. 3101-01