Tax Court September 1991 casesBreakell v. Comm'r of Internal RevenueEstate of Whittle v. Commissioner of Internal RevenueClayton v. Comm'r of Internal Revenue (In re Estate of Clayton)Crawford v. Comm'r of Internal RevenueAcock, Schlegel Architects, Inc. v. Comm'r of Internal RevenueBerry v. Comm'r of Internal RevenueCambridge Research & Dev. Grp. v. Comm'r of Internal RevenueZabolotny v. Comm'r of Internal RevenueCitizens Nat'l Bank of Decatur v. Comm'r of Internal Revenue (In re Estate of Whittle)Guardian Indus. Corp. & Subsidiaries v. Comm'r of Internal RevenuePrice v. Comm'r of Internal Revenue (In re Estate of Marine)