Tax Court December 1999 casesSouthern Multi-Media Commc'ns, Inc. v. Comm'r of Internal RevenueVan Wyk v. Comm'r of Internal RevenueKerr v. Comm'r of Internal RevenueRountree Cotton Co. v. Comm'r of Internal RevenueWatts v. CommissionerLittle v. Comm'r of Internal Revenue