Olekanma v. Comm'r Date Filed: January 30th, 2013 Citations: 2013 T.C. Memo. 31, 105 T.C.M. 1220, 2013 WL 361099, 2013 Tax Ct. Memo LEXIS 33 Docket Number: Docket No. 15337-08.
Longino v. Comm'r Date Filed: March 18th, 2013 Citations: 2013 T.C. Memo. 80, 105 T.C.M. 1491, 2013 WL 1104430, 2013 Tax Ct. Memo LEXIS 82 Docket Number: Docket No. 26146-09.