Tax Court March 1985 casesSouthern Pacific Co. v. Commr. of Internal RevenueNat'l Sav. Life Ins. Co. v. Comm'r of Internal RevenueBanc One Corp. v. Comm'r of Internal RevenueSouthern Pacific Co. v. Comm'r of Internal RevenueGulf Oil Corp. v. Comm'r of Internal Revenue Union Cent. Life Ins. Co. v. Comm'r of Internal RevenueDerksen v. Comm'r of Internal Revenue Estate of Thomas v. Commissioner of Internal RevenueSouthern Pacific Transp. Co. v. Comm'r of Internal RevenueThomas v. Comm'r of Internal Revenue (In re Estate of Thomas) Southern Pacific Co. v. Comm'r of Internal RevenueJohnsen v. Comm'r of Internal Revenue Craigie, Inc. v. Comm'r of Internal RevenueCastillo v. Comm'r of Internal Revenue