Tax Court January 2001 casesKatz v. Comm'r of Internal RevenueHarlan v. Commissioner of Internal RevenueColorado Gas Compression, Inc. v. Comm'r of Internal RevenueHarlan v. Comm'r of Internal RevenueAmeican Air Liquide, Inc. & Subsidiaries v. Comm'r of Internal RevenueLandry v. Comm'r of Internal RevenueJelle v. Comm'r of Internal Revenue