Tax Court September 1989 casesEstate of Harper v. Commissioner of Internal RevenueSmith v. Commissioner of Internal RevenueSteen v. CommissionerAnchor Nat'l Life Ins. Co. v. Comm'r of Internal RevenueSmith v. Comm'r of Internal RevenueMiller v. Comm'r of Internal RevenueBaicker v. Comm'r of Internal RevenueVeith v. Comm'r of Internal Revenue (In re Estate of Harper) Flynn v. Comm'r of Internal RevenueLong v. Comm'r of Internal Revenue