Tax Court March 1985 casesSouthern Pacific Co. v. Commr. of Internal RevenueNat'l Sav. Life Ins. Co. v. Comm'r of Internal RevenueBanc One Corp. v. Comm'r of Internal Revenue Union Cent. Life Ins. Co. v. Comm'r of Internal RevenueDerksen v. Comm'r of Internal Revenue Southern Pacific Co. v. Comm'r of Internal RevenueEstate of Thomas v. Commissioner of Internal RevenueSouthern Pacific Transp. Co. v. Comm'r of Internal RevenueGulf Oil Corp. v. Comm'r of Internal RevenueSouthern Pacific Co. v. Comm'r of Internal RevenueThomas v. Comm'r of Internal Revenue (In re Estate of Thomas) Johnsen v. Comm'r of Internal Revenue Craigie, Inc. v. Comm'r of Internal RevenueCastillo v. Comm'r of Internal Revenue