Tax Court July 1991 casesRollercade, Inc. v. Comm'r of Internal RevenueHamilton Indus., Inc. v. Comm'r of Internal RevenueDowney v. Comm'r of Internal RevenueHefti v. Comm'r of Internal RevenueMagarian v. Comm'r of Internal Revenue (In re Estate of Magarian)Gustafson v. Comm'r of Internal RevenueHesselink v. Comm'r of Internal RevenueCristofani v. Comm'r of Internal Revenue (In re Estate of Cristofani)Jones v. Comm'r of Internal RevenuePhillips Petroleum v. Commr. of Internal RevenueDarby v. Comm'r of Internal RevenueJones v. Commissioner of Internal RevenuePhillips Petroleum Co. & Affiliated Subsidiaries v. Comm'r of Internal Revenue