Tax Court December 1997 casesLakewood Assocs. v. Comm'r of Internal RevenueLakewood Associates v. Commr. of Internal RevenueMerkel v. Comm'r of Internal RevenueP.D.B. Sports, Ltd. v. Commr. of Internal RevenueUnited Cancer Council, Inc. v. Comm'r of Internal RevenueDuke Energy Natural Gas Corp. v. Comm'r of Internal Revenue