Tax Court November 1984 casesRamsay v. Commissioner of Internal RevenueBaker v. Comm'r of Internal RevenueFurstenberg v. Comm'r of Internal RevenueHuntsberry v. Comm'r of Internal RevenueRamsay v. Comm'r of Internal RevenueSmith v. Comm'r of Internal RevenueYoung v. Comm'r of Internal RevenueIllinois Power Co. v. Comm'r of Internal Revenue