Tax Court December 1988 casesChomp Assocs. v. Comm'r of Internal RevenueMailman v. Comm'r of Internal RevenueMasek v. Comm'r of Internal RevenueResale Mobile Homes, Inc. v. Comm'r of Internal RevenueSpear v. Comm'r of Internal RevenuePolyco, Inc. & Subsidiaries v. Comm'r of Internal RevenuePrabel v. Comm'r of Internal RevenueAbeles v. Comm'r of Internal RevenueKluger v. Comm'r of Internal RevenueEstate of Grimes v. CommissionerZackim v. Comm'r of Internal RevenueSmith v. Comm'r of Internal Revenue