Tax Court August 1991 casesCitron v. Comm'r of Internal RevenueGuilzon v. Comm'r of Internal RevenueUniv. Heights at Hamilton Corp. v. Comm'r of Internal RevenueWalt Disney Inc. v. Comm'r of Internal RevenueAlexander v. Comm'r of Internal RevenueIthaca Indus., Inc. v. Comm'r of Internal Revenue