HARKINS v. COMMISSIONER Date Filed: April 26th, 2001 Citations: 2001 T.C. Memo. 100, 81 T.C.M. 1547, 2001 Tax Ct. Memo LEXIS 127 Docket Number: No. 15623-99
KIRSCHENBAUM v. COMMISSIONER Date Filed: April 26th, 2001 Citations: 2001 T.C. Memo. 102, 81 T.C.M. 1554, 2001 Tax Ct. Memo LEXIS 129 Docket Number: No. 10133-00
STRONG v. COMMISSIONER Date Filed: April 30th, 2001 Citations: 2001 T.C. Memo. 103, 81 T.C.M. 1557, 2001 Tax Ct. Memo LEXIS 130 Docket Number: No. 582-99
STRANG v. COMMISSIONER Date Filed: May 1st, 2001 Citations: 2001 T.C. Memo. 104, 81 T.C.M. 1566, 2001 Tax Ct. Memo LEXIS 131 Docket Number: No. 8130-00
LANDSBERG v. COMMISSIONER Date Filed: May 2nd, 2001 Citations: 2001 T.C. Memo. 105, 81 T.C.M. 1568, 2001 Tax Ct. Memo LEXIS 132 Docket Number: No. 10468-99
TINNELL v. COMMISSIONER Date Filed: May 4th, 2001 Citations: 2001 T.C. Memo. 106, 81 T.C.M. 1569, 2001 Tax Ct. Memo LEXIS 133 Docket Number: No. 20318-97
INMAN v. COMMISSIONER Date Filed: May 4th, 2001 Citations: 2001 T.C. Memo. 107, 2001 Tax Ct. Memo LEXIS 134 Docket Number: No. 13390-99L
NORTHERN TELECOM INC. v. COMMISSIONER Date Filed: May 7th, 2001 Citations: 2001 T.C. Memo. 108, 81 T.C.M. 1584, 2001 Tax Ct. Memo LEXIS 135 Docket Number: No. 2045-97
ESTATE OF MARCIA P. HOFFMAN v. COMMISSIONER Date Filed: May 9th, 2001 Citations: 2001 T.C. Memo. 109, 81 T.C.M. 1588, 2001 Tax Ct. Memo LEXIS 136 Docket Number: No. 8632-98
SCHOTT v. COMMISSIONER Date Filed: May 9th, 2001 Citations: 2001 T.C. Memo. 110, 81 T.C.M. 1600, 2001 Tax Ct. Memo LEXIS 137 Docket Number: No. 469-00; No. 470-00
VAJNA v. COMMISSIONER Date Filed: May 10th, 2001 Citations: 2001 T.C. Memo. 112, 81 T.C.M. 1607, 2001 Tax Ct. Memo LEXIS 140 Docket Number: No. 5038-96
MOWAFI v. COMMISSIONER Date Filed: May 10th, 2001 Citations: 2001 T.C. Memo. 111, 81 T.C.M. 1605, 2001 Tax Ct. Memo LEXIS 138 Docket Number: No. 1663-00
DYNADECK ROTARY SYS. v. COMMISSIONER Date Filed: May 10th, 2001 Citations: 2001 T.C. Memo. 113, 81 T.C.M. 1611, 2001 Tax Ct. Memo LEXIS 139 Docket Number: No. 1199-99
WADE v. COMMISSIONER Date Filed: May 14th, 2001 Citations: 2001 T.C. Memo. 114, 81 T.C.M. 1613, 2001 Tax Ct. Memo LEXIS 143 Docket Number: No. 11521-99
BURIEN NISSAN, INC. v. COMMISSIONER Date Filed: May 14th, 2001 Citations: 2001 T.C. Memo. 116, 81 T.C.M. 1624, 2001 Tax Ct. Memo LEXIS 142 Docket Number: No. 9519-98; No. 12341-98; No. 11536-99; No. 16916-99
CASTRO v. COMMISSIONER Date Filed: May 14th, 2001 Citations: 2001 T.C. Memo. 115, 81 T.C.M. 1615, 2001 Tax Ct. Memo LEXIS 141 Docket Number: No. 10785-99; No. 10794-99; No. 10795-99
NELSON v. COMMISSIONER Date Filed: May 17th, 2001 Citations: 2001 T.C. Memo. 117, 81 T.C.M. 1632, 2001 Tax Ct. Memo LEXIS 145 Docket Number: No. 5391-97
CAMPBELL v. COMMISSIONER Date Filed: May 17th, 2001 Citations: 2001 T.C. Memo. 118, 81 T.C.M. 1641, 2001 Tax Ct. Memo LEXIS 144 Docket Number: No. 3826-00
METRO LEASING & DEV. CORP. v. COMMISSIONER Date Filed: May 18th, 2001 Citations: 2001 T.C. Memo. 119, 81 T.C.M. 1644, 2001 Tax Ct. Memo LEXIS 146 Docket Number: No. 8054-99; No. 8055-99
WILL L. v. COMMISSIONER Date Filed: May 21st, 2001 Citations: 2001 T.C. Memo. 120, 81 T.C.M. 1653, 2001 Tax Ct. Memo LEXIS 148 Docket Number: No. 17397-99
AMBASE CORP. v. COMMISSIONER Date Filed: May 23rd, 2001 Citations: 2001 T.C. Memo. 122, 81 T.C.M. 1657, 2001 Tax Ct. Memo LEXIS 150 Docket Number: No. 11816-95
MULLIN v. COMMISSIONER Date Filed: May 23rd, 2001 Citations: 2001 T.C. Memo. 121, 81 T.C.M. 1655, 2001 Tax Ct. Memo LEXIS 149 Docket Number: No. 16722-99
TONN v. COMMISSIONER Date Filed: May 24th, 2001 Citations: 2001 T.C. Memo. 123, 81 T.C.M. 1670, 2001 Tax Ct. Memo LEXIS 151 Docket Number: No. 11076-99
BRINCAT v. COMMISSIONER Date Filed: May 25th, 2001 Citations: 2001 T.C. Memo. 124, 81 T.C.M. 1674, 2001 Tax Ct. Memo LEXIS 152 Docket Number: No. 14637-97; No. 18178-98
MOZLEY v. COMMISSIONER Date Filed: May 30th, 2001 Citations: 2001 T.C. Memo. 125, 81 T.C.M. 1679, 2001 Tax Ct. Memo LEXIS 153 Docket Number: No. 4865-00
CROSS OIL CO. v. COMMISSIONER Date Filed: May 30th, 2001 Citations: 2001 T.C. Memo. 126, 81 T.C.M. 1682, 2001 Tax Ct. Memo LEXIS 154 Docket Number: No. 19154-99
ESTATE OF COSTANZA v. COMMISSIONER Date Filed: June 4th, 2001 Citations: 2001 T.C. Memo. 128, 81 T.C.M. 1693, 2001 Tax Ct. Memo LEXIS 156 Docket Number: No. 16059-97
BRENNER v. COMMISSIONER Date Filed: June 4th, 2001 Citations: 2001 T.C. Memo. 127, 81 T.C.M. 1687, 2001 Tax Ct. Memo LEXIS 155 Docket Number: No. 13700-99
THORNSJO v. COMMISSIONER Date Filed: June 6th, 2001 Citations: 2001 T.C. Memo. 129, 81 T.C.M. 1700, 2001 Tax Ct. Memo LEXIS 158 Docket Number: No. 5549-95; No. 8812-95; No. 10657-95
ESPOSITO v. COMMISSIONER Date Filed: June 6th, 2001 Citations: 2001 T.C. Memo. 131, 81 T.C.M. 1718, 2001 Tax Ct. Memo LEXIS 160 Docket Number: No. 4542-00
VERMA v. COMMISSIONER Date Filed: June 6th, 2001 Citations: 2001 T.C. Memo. 132, 81 T.C.M. 1720, 2001 Tax Ct. Memo LEXIS 157 Docket Number: No. 2707-00
Delvecchio v. Comm'r Date Filed: June 6th, 2001 Citations: 2001 T.C. Memo. 130, 81 T.C.M. 1712, 2001 Tax Ct. Memo LEXIS 159 Docket Number: 6533-94
MATRIXINFOSYS TRUST v. COMMISSIONER Date Filed: June 7th, 2001 Citations: 2001 T.C. Memo. 133, 81 T.C.M. 1726, 2001 Tax Ct. Memo LEXIS 161 Docket Number: No. 8897-99; No. 15974-99
CANSINO v. COMMISSIONER Date Filed: June 8th, 2001 Citations: 2001 T.C. Memo. 134, 81 T.C.M. 1729, 2001 Tax Ct. Memo LEXIS 163 Docket Number: No. 5085-00
BROEDEL v. COMMISSIONER Date Filed: June 8th, 2001 Citations: 2001 T.C. Memo. 135, 81 T.C.M. 1732, 2001 Tax Ct. Memo LEXIS 162 Docket Number: No. 2405-98
LEVY v. COMMISSIONER Date Filed: June 8th, 2001 Citations: 2001 T.C. Memo. 136, 81 T.C.M. 1737, 2001 Tax Ct. Memo LEXIS 164 Docket Number: No. 11657-99
FURNISS v. COMMISSIONER Date Filed: June 11th, 2001 Citations: 2001 T.C. Memo. 137, 81 T.C.M. 1741, 2001 Tax Ct. Memo LEXIS 165 Docket Number: No. 13860-99
SIGEL v. COMMISSIONER Date Filed: June 12th, 2001 Citations: 2001 T.C. Memo. 138, 81 T.C.M. 1743, 2001 Tax Ct. Memo LEXIS 166 Docket Number: No. 1851-00
WILSON v. COMMISSIONER Date Filed: June 14th, 2001 Citations: 2001 T.C. Memo. 139, 81 T.C.M. 1745, 2001 Tax Ct. Memo LEXIS 167 Docket Number: No. 392-01
BYNAM v. COMMISSIONER Date Filed: June 15th, 2001 Citations: 2001 T.C. Memo. 142, 81 T.C.M. 1760, 2001 Tax Ct. Memo LEXIS 168 Docket Number: No. 8397-00
KRIST v. COMMISSIONER Date Filed: June 15th, 2001 Citations: 2001 T.C. Memo. 140, 81 T.C.M. 1749, 2001 Tax Ct. Memo LEXIS 169 Docket Number: No. 22563-97
ARBINI v. COMMISSIONER Date Filed: June 15th, 2001 Citations: 2001 T.C. Memo. 141, 81 T.C.M. 1753, 2001 Tax Ct. Memo LEXIS 170 Docket Number: No. 11324-98
McIntosh v. Comm'r Date Filed: June 19th, 2001 Citations: 2001 T.C. Memo. 144, 81 T.C.M. 1772, 2001 Tax Ct. Memo LEXIS 172 Docket Number: No. 15076-99
OWENS v. COMMISSIONER Date Filed: June 19th, 2001 Citations: 2001 T.C. Memo. 143, 81 T.C.M. 1765, 2001 Tax Ct. Memo LEXIS 171 Docket Number: No. 11069-99
CHAPPELL v. COMMISSIONER Date Filed: June 20th, 2001 Citations: 2001 T.C. Memo. 146, 81 T.C.M. 1781, 2001 Tax Ct. Memo LEXIS 206 Docket Number: No. 2875-99
SMARTHEALTH, INC. v. COMMISSIONER Date Filed: June 20th, 2001 Citations: 2001 T.C. Memo. 145, 81 T.C.M. 1777, 2001 Tax Ct. Memo LEXIS 173 Docket Number: No. 8048-99
SIGERSETH v. COMMISSIONER Date Filed: June 21st, 2001 Citations: 2001 T.C. Memo. 148, 81 T.C.M. 1792, 2001 Tax Ct. Memo LEXIS 175 Docket Number: No. 18998-99
BLODGETT v. COMMISSIONER Date Filed: June 21st, 2001 Citations: 2001 T.C. Memo. 147, 81 T.C.M. 1789, 2001 Tax Ct. Memo LEXIS 174 Docket Number: No. 1859-00
ALACARE HOME HEALTH SERVS. v. COMMISSIONER Date Filed: June 22nd, 2001 Citations: 2001 T.C. Memo. 149, 81 T.C.M. 1794, 2001 Tax Ct. Memo LEXIS 176 Docket Number: No. 9566-99
BROOKSHIRE BROS. HOLDING, INC. v. COMMISSIONER Date Filed: June 22nd, 2001 Citations: 2001 T.C. Memo. 150, 81 T.C.M. 1799, 2001 Tax Ct. Memo LEXIS 177 Docket Number: No. 4522-99
INTERHOTEL CO. v. COMMISSIONER Date Filed: June 22nd, 2001 Citations: 2001 T.C. Memo. 151, 81 T.C.M. 1804, 2001 Tax Ct. Memo LEXIS 178 Docket Number: No. 13017-95
NORRIS v. COMMISSIONER Date Filed: June 26th, 2001 Citations: 2001 T.C. Memo. 152, 81 T.C.M. 1816, 2001 Tax Ct. Memo LEXIS 179 Docket Number: No. 2081-98
DESERIO v. COMMISSIONER Date Filed: June 27th, 2001 Citations: 2001 T.C. Memo. 154, 81 T.C.M. 1823, 2001 Tax Ct. Memo LEXIS 181 Docket Number: No. 20581-98
MCCANN v. COMMISSIONER Date Filed: June 27th, 2001 Citations: 2001 T.C. Memo. 153, 81 T.C.M. 1819, 2001 Tax Ct. Memo LEXIS 180 Docket Number: No. 10416-99
CIPRIANO v. COMMISSIONER Date Filed: June 28th, 2001 Citations: 2001 T.C. Memo. 157, 81 T.C.M. 1856, 2001 Tax Ct. Memo LEXIS 182 Docket Number: No. 20699-98
Barmes v. Comm'r Date Filed: June 28th, 2001 Citations: 2001 T.C. Memo. 155, 81 T.C.M. 1825, 2001 Tax Ct. Memo LEXIS 183 Docket Number: No. 11486-99
MICHAEL RISING SUN v. COMMISSIONER Date Filed: June 28th, 2001 Citations: 2001 T.C. Memo. 156, 81 T.C.M. 1854, 2001 Tax Ct. Memo LEXIS 184 Docket Number: No. 1524-00
WAGNER CONSTR., INC. v. COMMISSIONER Date Filed: June 29th, 2001 Citations: 2001 T.C. Memo. 160, 81 T.C.M. 1869, 2001 Tax Ct. Memo LEXIS 185 Docket Number: No. 3819-99
VAJDA v. COMMISSIONER Date Filed: June 29th, 2001 Citations: 2001 T.C. Memo. 159, 81 T.C.M. 1866, 2001 Tax Ct. Memo LEXIS 187 Docket Number: No. 5065-00; No. 5066-00
O'CONNELL v. COMMISSIONER Date Filed: June 29th, 2001 Citations: 2001 T.C. Memo. 158, 81 T.C.M. 1861, 2001 Tax Ct. Memo LEXIS 186 Docket Number: No. 16647-98
KAUFMAN v. COMMISSIONER Date Filed: July 2nd, 2001 Citations: 2001 T.C. Memo. 161, 82 T.C.M. 1, 2001 Tax Ct. Memo LEXIS 188 Docket Number: No. 12363-99
VAKSMAN v. COMMISSIONER Date Filed: July 3rd, 2001 Citations: 2001 T.C. Memo. 165, 82 T.C.M. 19, 2001 Tax Ct. Memo LEXIS 194 Docket Number: No. 4741-00
NILSEN v. COMMISSIONER Date Filed: July 3rd, 2001 Citations: 2001 T.C. Memo. 163, 82 T.C.M. 7, 2001 Tax Ct. Memo LEXIS 196 Docket Number: No. 17295-99; No. 17296-99
ELLIOTT v. COMMISSIONER Date Filed: July 3rd, 2001 Citations: 2001 T.C. Memo. 164, 82 T.C.M. 13, 2001 Tax Ct. Memo LEXIS 193 Docket Number: No. 19425-98; No. 19433-98
RUGGIERO v. COMMISSIONER Date Filed: July 3rd, 2001 Citations: 2001 T.C. Memo. 162, 82 T.C.M. 3, 2001 Tax Ct. Memo LEXIS 195 Docket Number: No. 9561-00
KEY v. COMMISSIONER Date Filed: July 5th, 2001 Citations: 2001 T.C. Memo. 166, 82 T.C.M. 23, 2001 Tax Ct. Memo LEXIS 197 Docket Number: No. 15117-98
ESTATE OF H.A. TRUE v. COMMISSIONER Date Filed: July 6th, 2001 Citations: 2001 T.C. Memo. 167, 82 T.C.M. 27, 2001 Tax Ct. Memo LEXIS 199 Docket Number: No. 10940-97; No. 3408-98; No. 3409-98
ROMER v. COMMISSIONER Date Filed: July 6th, 2001 Citations: 2001 T.C. Memo. 168, 82 T.C.M. 132, 2001 Tax Ct. Memo LEXIS 198 Docket Number: No. 11646-97
SYKES v. COMMISSIONER Date Filed: July 6th, 2001 Citations: 2001 T.C. Memo. 169, 82 T.C.M. 147, 2001 Tax Ct. Memo LEXIS 200 Docket Number: No. 3844-00
LABORERS' INT'L UNION OF NORTH AMERICA v. COMMISSIONER Date Filed: July 9th, 2001 Citations: 2001 T.C. Memo. 171, 82 T.C.M. 158, 170 L.R.R.M. (BNA) 3083, 2001 Tax Ct. Memo LEXIS 201 Docket Number: No. 910-00
ESTATE OF GLADYS J. COOK v. COMMISSIONER Date Filed: July 9th, 2001 Citations: 2001 T.C. Memo. 170, 82 T.C.M. 154, 2001 Tax Ct. Memo LEXIS 202 Docket Number: No. 15284-99
CIM TRUST v. COMMISSIONER Date Filed: July 12th, 2001 Citations: 2001 T.C. Memo. 172, 82 T.C.M. 161, 2001 Tax Ct. Memo LEXIS 204 Docket Number: No. 18689-99; No. 18690-99
Pelham v. Comm'r Date Filed: July 12th, 2001 Citations: 2001 T.C. Memo. 173, 82 T.C.M. 164, 2001 Tax Ct. Memo LEXIS 205 Docket Number: No. 18687-99; No. 18688-99
ESTATE OF MARVIN M. SCHWAN v. COMMISSIONER Date Filed: July 13th, 2001 Citations: 2001 T.C. Memo. 174, 82 T.C.M. 168, 2001 Tax Ct. Memo LEXIS 207 Docket Number: No. 21554-97; No. 21555-97
WESTPAC PAC. FOODS v. COMMISSIONER Date Filed: July 16th, 2001 Citations: 2001 T.C. Memo. 175, 82 T.C.M. 175, 2001 Tax Ct. Memo LEXIS 208 Docket Number: No. 12400-99
PINE CREEK FARMS, LTD. v. COMMISSIONER Date Filed: July 17th, 2001 Citations: 2001 T.C. Memo. 176, 82 T.C.M. 181, 2001 Tax Ct. Memo LEXIS 209 Docket Number: No. 16033-99
CARMENA v. COMMISSIONER Date Filed: July 19th, 2001 Citations: 2001 T.C. Memo. 177, 82 T.C.M. 184, 2001 Tax Ct. Memo LEXIS 212 Docket Number: No. 3412-99
MUELLER v. COMMISSIONER Date Filed: July 19th, 2001 Citations: 2001 T.C. Memo. 178, 82 T.C.M. 190, 2001 Tax Ct. Memo LEXIS 211 Docket Number: No. 3336-95
EMMIT v. COMMISSIONER Date Filed: July 19th, 2001 Citations: 2001 T.C. Memo. 179, 82 T.C.M. 197, 2001 Tax Ct. Memo LEXIS 210 Docket Number: No. 11995-99
SERVICE v. COMMISSIONER Date Filed: July 20th, 2001 Citations: 2001 T.C. Memo. 181, 2001 Tax Ct. Memo LEXIS 266 Docket Number: No. 2021-00L; No. 2658-00L
GEALER v. COMMISSIONER Date Filed: July 20th, 2001 Citations: 2001 T.C. Memo. 180, 2001 Tax Ct. Memo LEXIS 267 Docket Number: No. 8232-99
ESTATE OF FRANK JOHNSON v. COMMISSIONER Date Filed: July 20th, 2001 Citations: 2001 T.C. Memo. 182, 2001 Tax Ct. Memo LEXIS 265 Docket Number: No. 14518-97; No. 14519-97; No. 14520-97; No. 14521-97; No. 14522-97
WEIR v. COMMISSIONER Date Filed: July 23rd, 2001 Citations: 2001 T.C. Memo. 184, 82 T.C.M. 281, 2001 Tax Ct. Memo LEXIS 216 Docket Number: No. 11550-99
EMERSON v. COMMISSIONER Date Filed: July 23rd, 2001 Citations: 2001 T.C. Memo. 186, 2 T.C.M. 292, 2001 Tax Ct. Memo LEXIS 217 Docket Number: No. 10221-99
CHRISTENSEN v. COMMISSIONER Date Filed: July 23rd, 2001 Citations: 2001 T.C. Memo. 185, 82 T.C.M. 286, 2001 Tax Ct. Memo LEXIS 219 Docket Number: No. 16479-99
SERFUSTINI v. COMMISSIONER Date Filed: July 23rd, 2001 Citations: 2001 T.C. Memo. 183, 82 T.C.M. 274, 2001 Tax Ct. Memo LEXIS 218 Docket Number: No. 14383-99
BILZERIAN v. COMMISSIONER Date Filed: July 24th, 2001 Citations: 2001 T.C. Memo. 187, 82 T.C.M. 295, 2001 Tax Ct. Memo LEXIS 222 Docket Number: No. 10201-95
CHICAGO MERCANTILE EXCH. v. COMMISSIONER Date Filed: July 24th, 2001 Citations: 2001 T.C. Memo. 189, 82 T.C.M. 301, 2001 Tax Ct. Memo LEXIS 220 Docket Number: No. 8984-95; No. 16082-95
WOLGAMOTT v. COMMISSIONER Date Filed: July 24th, 2001 Citations: 2001 T.C. Memo. 188, 82 T.C.M. 300, 2001 Tax Ct. Memo LEXIS 221 Docket Number: No. 3320-00
TIETIG v. COMMISSIONER Date Filed: July 25th, 2001 Citations: 2001 T.C. Memo. 190, 82 T.C.M. 304, 2001 Tax Ct. Memo LEXIS 223 Docket Number: No. 5884-98
MCMAHAN v. COMMISSIONER Date Filed: July 25th, 2001 Citations: 2001 T.C. Memo. 191, 82 T.C.M. 320, 2001 Tax Ct. Memo LEXIS 224 Docket Number: No. 14282-99L
MANAGAN v. COMMISSIONER Date Filed: July 26th, 2001 Citations: 2001 T.C. Memo. 192, 82 T.C.M. 322, 2001 Tax Ct. Memo LEXIS 225 Docket Number: No. 6795-99
REUBEN v. COMMISSIONER Date Filed: July 27th, 2001 Citations: 2001 T.C. Memo. 193, 82 T.C.M. 324, 2001 Tax Ct. Memo LEXIS 226 Docket Number: No. 3215-00
COX v. COMMISSIONER Date Filed: July 27th, 2001 Citations: 2001 T.C. Memo. 196, 82 T.C.M. 336, 2001 Tax Ct. Memo LEXIS 227 Docket Number: No. 9989-99; No. 9990-99; No. 9991-99
ESTATE OF HARVEY FEINSMITH v. COMMISSIONER Date Filed: July 27th, 2001 Citations: 2001 T.C. Memo. 194, 82 T.C.M. 325, 2001 Tax Ct. Memo LEXIS 229 Docket Number: No. 16334-99
SUNIK v. COMMISSIONER Date Filed: July 27th, 2001 Citations: 2001 T.C. Memo. 195, 82 T.C.M. 333, 2001 Tax Ct. Memo LEXIS 228 Docket Number: No. 9941-99
DAMRON AUTO PARTS, INC. v. COMMISSIONER Date Filed: July 30th, 2001 Citations: 2001 T.C. Memo. 197, 82 T.C.M. 344, 2001 Tax Ct. Memo LEXIS 231 Docket Number: No. 5661-00
BECK v. COMMISSIONER Date Filed: July 30th, 2001 Citations: 2001 T.C. Memo. 198, 82 T.C.M. 347, 2001 Tax Ct. Memo LEXIS 230 Docket Number: No. 14577-98; No. 14578-98
Midland Fin. Co. v. Comm'r Date Filed: August 1st, 2001 Citations: 2001 T.C. Memo. 203, 82 T.C.M. 371, 2001 Tax Ct. Memo LEXIS 233 Docket Number: No. 12302-99; No. 4574-00
NATIONAL BANCORP OF ALASKA v. COMMISSIONER Date Filed: August 1st, 2001 Citations: 2001 T.C. Memo. 202, 82 T.C.M. 369, 2001 Tax Ct. Memo LEXIS 234 Docket Number: No. 6388-00