Tax Court December 1999 casesVan Wyk v. Comm'r of Internal RevenueKerr v. Comm'r of Internal RevenueRountree Cotton Co. v. Comm'r of Internal RevenueWatts v. CommissionerLittle v. Comm'r of Internal RevenueSouthern Multi-Media Commc'ns, Inc. v. Comm'r of Internal Revenue