Tax Court August 1990 cases885 Investment Co. v. Commissioner of Internal Revenue885 Inv. Co. v. Comm'r of Internal RevenueEstate of Merwin v. Commissioner of Internal RevenueWoody v. Comm'r of Internal RevenueThoburn v. Comm'r of Internal RevenueThoburn v. Commissioner of Internal RevenueTonawanda Coke Corp. v. Comm'r of Internal RevenueIdaho First Nat'l Bank & Its Subsidiary v. Comm'r of Internal RevenueNerwin v. Comm'r of Internal Revenue (In re Estate of Merwin)Idaho First National Bank v. Commr. of Internal RevenueWhite v. Comm'r of Internal Revenue