Tax Court April 1994 casesRipley v. Comm'r of Internal RevenueBrown Group, and Subs. v. Commr. of Internal RevenueO'Neal v. Commissioner of Internal RevenueClayton v. Comm'r of Internal RevenueBagby v. Comm'r of Internal RevenueCrowell v. Commissioner of Internal RevenueCent. De Gas De Chihuahua, S.A. v. Comm'r of Internal RevenueNationalist Movement v. Comm'r of Internal RevenueArnes v. Comm'r of Internal RevenueEstate of Dowlin v. CommissionerClayton v. Commissioner of Internal RevenuePrice v. Comm'r of Internal RevenueO'Neal v. Comm'r of Internal RevenueJenkins v. Comm'r of Internal Revenue