Tax Court June 1991 casesGarcia v. Comm'r of Internal RevenueKern Cnty. Elec. Pension Fund v. Comm'r of Internal RevenueHalpern v. Comm'r of Internal RevenueStahl v. Comm'r of Internal RevenueDiLeo v. Commissioner of Internal RevenueDiLeo v. Comm'r of Internal RevenueTSR, Inc. & Subsidiary v. Comm'r of Internal Revenue