Tax Court February 1991 casesDodge v. Comm'r of Internal RevenueBurdick v. Comm'r of Internal Revenue (In re Estate of Burdick)Houser 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 Revenue