Ertz v. Comm'r2006 Tax Ct. Memo LEXIS 208 | Tax Ct. | 2006DONALD ERTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentErtz v. Comm'rNo. 20336-04L United States Tax CourtT.C. Memo 2006-204; 2006 Tax Ct. Memo LEXIS 208; 92 T.C.M. (CCH) 296; RIA TM 56630; September 25, 2006, Filed