Tax Court June 1990 casesTempest Associates v. Commissioner of Internal RevenueBrown-Forman Corp. v. Comm'r of Internal RevenueTempest Assocs., Ltd. v. Comm'r of Internal RevenueFehlhaber v. Comm'r of Internal RevenueEatinger v. CommissionerTERRELL III v. CommissionerEstate of Smith v. Commissioner of Internal RevenueSmith v. Comm'r of Internal Revenue (In re Estate of Smith)Kovner v. Comm'r of Internal RevenueAzar Nut Co. v. Comm'r of Internal RevenueKrabbenhoft v. Comm'r of Internal RevenueRoberts v. Comm'r of Int'l RevenueSchlosser v. Comm'r of Internal RevenueNestlé Holdings, Inc. v. CommissionerNestle Holdings, Inc. v. Comm'r of Internal RevenueBrown-Forman Corp. v. Commissioner of Internal RevenueRoberts v. Commissioner of Internal RevenueWard v. Comm'r of Internal Revenue (In re Estate of Kyle)