Tax Court May 1991 casesMidkiff v. Comm'r of Internal RevenueLafferty v. Comm'r of Internal Revenue (In re Estate of Vissering)Ellingson v. Comm'r of Internal Revenue (In re Estate of Ellingson)Barrett v. Comm'r of Internal RevenuePowell v. Comm'r of Internal RevenueRome I, Ltd. v. Comm'r of Internal RevenueTavano v. Commissioner