Tax Court February 2000 casesPayless Cashways, Inc. v. Comm'r of Internal RevenueWallace v. CommissionerS/V Drilling Partners v. Comm'r of Internal RevenueArmstrong v. Commissioner of Internal RevenuePhillips v. Commissioner of Internal RevenueArmstrong v. Comm'r of Internal RevenuePhillips v. Comm'r of Internal RevenueHillman v. Comm'r of Internal RevenueRead v. Comm'r of Internal Revenue