Tax Court December 1991 casesSmith v. CommissionerDavis v. CommissionerBaldwin v. Comm'r of Internal RevenueBostian v. CommissionerSchneer v. Comm'r of Internal RevenuePlumb v. Comm'r of Internal RevenueDixon v. CommissionerNoyce v. Comm'r of Internal RevenueCloud v. Comm'r of Internal Revenue