Tax Court March 1988 casesRothstein v. Commissioner of Internal RevenueSierracin Corp. v. Comm'r of Internal RevenueCarland, Inc. v. Comm'r of Internal RevenueBailey v. Comm'r of Internal RevenueKnapp v. Comm'r of Internal RevenueLink v. Comm'r of Internal RevenueKovens v. Comm'r of Internal RevenueRothstein v. Comm'r of Internal RevenueFed. Nat'l Mortgage Ass'n v. Comm'r of Internal RevenueWatnick v. Comm'r of Internal RevenueCottage Sav. Ass'n v. Comm'r of Internal RevenuePallottini v. Comm'r of Internal RevenueLa Rue v. Comm'r of Internal RevenueBailey v. Commissioner of Internal Revenue