Tax Court March 1988 casesRothstein v. Commissioner of Internal RevenueWatnick v. Comm'r of Internal RevenueCottage Sav. Ass'n v. Comm'r of Internal RevenueLink v. Comm'r of Internal RevenueFed. Nat'l Mortgage Ass'n v. Comm'r of Internal RevenueBailey v. Comm'r of Internal RevenueKovens v. Comm'r of Internal RevenueKnapp v. Comm'r of Internal RevenueRothstein v. Comm'r of Internal RevenuePallottini v. Comm'r of Internal RevenueSierracin Corp. v. Comm'r of Internal RevenueCarland, Inc. v. Comm'r of Internal RevenueLa Rue v. Comm'r of Internal RevenueBailey v. Commissioner of Internal Revenue