Tax Court December 2012 casesSernett v. Comm'rMorales v. Comm'rGeorge v. Comm'rACM Envtl. Servs., Inc. v. Comm'rHalata v. Comm'rScharringhausen v. Comm'rHanson v. Comm'rMinnick v. Comm'rVan Camp v. Comm'rBross v. Comm'rSpecks v. Comm'rKutney v. Comm'rO'Neil v. Comm'rHarris v. Comm'r