Tax Court September 1996 casesTexasgulf Inc. v. Comm'r of Internal RevenueHosp. Corp. of America & Subsidiaries v. Comm'r of Internal RevenueHosp. Corp. of America & Subsidiaries v. Comm'r of Internal RevenueTexasgulf Inc. Subs. v. Commr. of Internal RevenueEspinosa v. Comm'r of Internal RevenueRepublic Plaza Properties P'ship v. Comm'r of Internal Revenue