Tax Court July 1991 casesRollercade, Inc. v. Comm'r of Internal RevenueHamilton Indus., Inc. v. Comm'r of Internal RevenueHefti v. Comm'r of Internal RevenueHesselink v. Comm'r of Internal RevenueCristofani v. Comm'r of Internal Revenue (In re Estate of Cristofani)Magarian v. Comm'r of Internal Revenue (In re Estate of Magarian)Jones v. Comm'r of Internal RevenuePhillips Petroleum v. Commr. of Internal RevenueDarby v. Comm'r of Internal RevenueGustafson v. Comm'r of Internal RevenueJones v. Commissioner of Internal RevenuePhillips Petroleum Co. & Affiliated Subsidiaries v. Comm'r of Internal Revenue