Tax Court August 2012 casesGonzalez v. CommissionerMoore v. CommissionerLarievy v. CommissionerWatley v. CommissionerEllis v. CommissionerDiaz v. CommissionerRaifman v. CommissionerLipson v. CommissionerRoye v. CommissionerAbarca v. CommissionerGerdau Macsteel, Inc. v. Commissioner