Tax Court March 2002 casesMelea Ltd. v. Comm'r of Internal RevenueElectronic Arts v. Commissioner of Internal RevenueFontana v. Comm'r of Internal Revenue (In re Estate of Fontana)Elec. Arts, Inc. v. Comm'r of Internal RevenueSunoco, Inc. & Subsidiaries v. Comm'r of Internal RevenueSquare D Co. & Subsidiaries v. Comm'r of Internal RevenueHackl v. Comm'r of Internal Revenue