Reported:
Val-Pak East Valley, Inc. v. Arizona Department of Revenue, 1 CA-TX 10-000 (Arizona Court of Appeals 2012); Norma Slone, Transferee, et al. v. Commissioner, T.C. Memo. 2012-57 (U.S. Tax Court 2012); City of Mesa v. Val-Pak East Valley, Inc., 1 CA-TX 08-0010 (Arizona Court of Appeals 2010); FRGC Investment, LLC v. Commissioner, T.C. Memo. 2002-276 (U.S. Tax Court 2002); Chamales v. Commissioner, T.C. Memo. 2000-33 (U.S. Tax Court 2000); Brewer v. Commissioner, T.C. Memo. 1997-543 (U.S. Tax Court 1999); Wilson v. Commissioner, T.C. Memo. 1999-327 (U.S. Tax Court 1999); Paig v. Commissioner, T.C. Summary Opinion 1999-47 (U.S. Tax Court 1999); Berge v. Commissioner, T.C. Summary Opinion 1999-41 (U.S. Tax Court 1999); Steppes v. Commissioner, T.C. Summary Opinion 1998-208 (U.S. Tax Court 1998); Guerrero v. Commissioner, T.C. Memo. 1998-221 (U.S. Tax Court 1998); Bushey v. Commissioner, T.C. Summary Opinion 1998-150 (U.S. Tax Court 1998); Guarna v. Commissioner, T.C. Summary Opinion 1998-94 (U.S. Tax Court 1998); Boatner v. Commissioner, T.C. Memo. 1997-379 (9th Cir. 1998); Boatner v. Commissioner, aff'd, 164 F.3d 629 (U.S. Tax Court 1997); Chiu v. Commissioner, T.C. Memo. 1997-199 (U.S. Tax Court 1996); Levin v. Commissioner, T.C. Memo. 1996-211 (U.S. Tax Court 1996); Conrad v. Commissioner, T.C. Summary Opinion 1996-194 (U.S. Tax Court 1996); Capka v. Commissioner, T.C. Summary Opinion 1996-194 (U.S. Tax Court 1996); Barnhill v. Commissioner, T.C. Memo. 1996-97 (U.S. Tax Court 1996).