Tax Court February 1984 casesCirelli v. Comm'r of Internal Revenue White v. Comm'r of Internal Revenue Cirelli v. Commissioner of Internal RevenueIdeal Basic Indus., Inc. v. Comm'r of Internal Revenue Harwood v. Comm'r of Internal RevenueGrimes v. Comm'r of Internal Revenue Frankel v. Comm'r of Internal Revenue Graham v. Commissioner of Internal RevenueGuy F. Atkinson Co. of California v. Comm'r of Internal RevenueHarwood v. Commissioner of Internal RevenueWhite v. Commissioner of Internal RevenueGraham v. Comm'r of Internal Revenue