Tax Court December 1988 casesZackim v. Comm'r of Internal RevenueAbeles v. Comm'r of Internal RevenueSpear v. Comm'r of Internal RevenuePrabel v. Comm'r of Internal RevenuePolyco, Inc. & Subsidiaries v. Comm'r of Internal RevenueKluger v. Comm'r of Internal RevenueEstate of Grimes v. CommissionerSmith v. Comm'r of Internal Revenue