Tax Court January 2014 casesGateway Hotel Partners, LLC v. Comm'rIbrahim v. Comm'rPotter v. Comm'rDuggan v. Comm'rBerks v. Comm'rPool v. Comm'rRies Enters., Inc. v. Comm'rEphrem v. Comm'rBobrow v. Comm'rCarreon v. Comm'rChen v. Comm'rShirley v. Comm'rWest v. Comm'rCurtis v. Comm'rGibson v. Comm'rKelly v. Comm'rCorso v. Comm'rColonna v. Comm'rGist v. Comm'rDouglas v. Comm'rAdeyemo v. Comm'rDong v. Comm'rCorbalis v. Comm'rRichardson v. Comm'rRent-A-Center, Inc. v. Comm'rVercel v. Comm'rZimmerman-Phillips v. Comm'rHall v. Comm'rHaag v. Comm'rWignall v. Comm'rSeiffert v. Comm'rGreen v. Comm'rEstes v. Comm'rStevens Techs., Inc. v. Comm'r