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