Tax Court October 1992 casesBlack Gold Energy Corp. v. Comm'r of Internal RevenueAllen v. Comm'r of Internal RevenueMiller v. Comm'r of Internal Revenue (In re Estate of Mapes)Lardas v. Comm'r of Internal RevenueArmstrong v. Comm'r of Internal RevenueHarper v. Comm'r of Internal Revenue