Tax Court February 1991 casesDodge v. Comm'r of Internal RevenueSundstrand Corp. v. Comm'r of Internal RevenueSmith v. CommissionerCapitol Fed. Sav. & Loan Ass'n & Subsidiary v. Comm'r of Internal RevenueHouser v. Comm'r of Internal RevenueBurdick v. Comm'r of Internal Revenue (In re Estate of Burdick)