Tax Court September 1992 casesCitrus Valley Estates, Inc. v. Comm'r of Internal RevenueDilworth v. Comm'r of Internal Revenue (In re Estate of Hubberd)Hambrose Leasing 1984–5 Ltd. P'ship v. Comm'r of Internal RevenueLombardo v. Comm'r of Internal RevenuePowerstein v. Comm'r of Internal RevenueKlosterman v. Comm'r of Internal Revenue (In re Estate of Klosterman)Dubin v. Comm'r of Internal RevenueConti v. Comm'r of Internal RevenuePara Technologies Trust v. CommissionerLombardo v. Commissioner of Internal RevenueCitrus Valley Estates v. Commr. of Internal Revenue