Tax Court August 1991 casesCitron v. Comm'r of Internal RevenueAlexander v. Comm'r of Internal RevenueGuilzon v. Comm'r of Internal RevenueUniv. Heights at Hamilton Corp. v. Comm'r of Internal RevenueIthaca Indus., Inc. v. Comm'r of Internal RevenueWalt Disney Inc. v. Comm'r of Internal Revenue