Tax Court February 2000 casesArmstrong v. Commissioner of Internal RevenuePhillips v. Commissioner of Internal RevenueRead v. Comm'r of Internal RevenuePhillips v. Comm'r of Internal RevenuePayless Cashways, Inc. v. Comm'r of Internal RevenueS/V Drilling Partners v. Comm'r of Internal RevenueWallace v. CommissionerArmstrong v. Comm'r of Internal RevenueHillman v. Comm'r of Internal Revenue