Tax Court March 1999 casesSimplot v. Comm'r of Internal Revenue (In re Estate of Simplot)ICI Pension Fund v. Comm'r of Internal RevenueNorwest Corp. & Subsidiaries v. Comm'r of Internal RevenueHayden v. Comm'r of Internal RevenueInterlake Corp. v. Comm'r of Internal RevenueMountain State Ford Truck Sales, Inc. v. Comm'r of Internal RevenueYuen v. Comm'r of Internal RevenueDixon v. Commissioner