Tax Court December 2012 casesSernett v. Comm'rMorales v. Comm'rRasmussen v. Comm'rParker v. Comm'rEvans v. Comm'rMartin v. Comm'rSullivan v. Comm'rWood v. Comm'rDuplicki v. Comm'rSa'd v. Comm'rSchuller v. Comm'rMoses v. Comm'rACM Envtl. Servs., Inc. v. Comm'rNorman v. Comm'rDaniels v. Comm'rHalata v. Comm'rScharringhausen v. Comm'rHanson v. Comm'rGeorge v. Comm'rBurke v. Comm'rMartinez v. Comm'rFitch v. Comm'rRawls Trading, L.P. v. Comm'rBrowning v. Comm'rHerbert v. Comm'rMinnick v. Comm'rVan Camp v. Comm'rBross v. Comm'rSpecks v. Comm'rZampella v. Comm'rCross v. Comm'rArmstrong v. Comm'rCorcoran v. Comm'rRatcliffe v. Comm'rVillagrana v. Comm'rBus. Integration Servs., Inc. v. Comm'rPosluns v. Comm'rZaklama v. Comm'rEfron v. Comm'rKutney v. Comm'rO'Neil v. Comm'rHarris v. Comm'r