Tax Court May 1991 casesMidkiff v. Comm'r of Internal RevenueEllingson v. Comm'r of Internal Revenue (In re Estate of Ellingson)Barrett v. Comm'r of Internal RevenueLafferty v. Comm'r of Internal Revenue (In re Estate of Vissering)Powell v. Comm'r of Internal RevenueRome I, Ltd. v. Comm'r of Internal RevenueTavano v. Commissioner