Tax Court March 1985 casesThomas v. Comm'r of Internal Revenue (In re Estate of Thomas) Gulf Oil Corp. v. Comm'r of Internal Revenue Union Cent. Life Ins. Co. v. Comm'r of Internal RevenueDerksen v. Comm'r of Internal Revenue Southern Pacific Co. v. Comm'r of Internal RevenueNat'l Sav. Life Ins. Co. v. Comm'r of Internal RevenueBanc One Corp. v. Comm'r of Internal RevenueEstate of Thomas v. Commissioner of Internal RevenueSouthern Pacific Transp. Co. v. Comm'r of Internal RevenueSouthern Pacific Co. v. Comm'r of Internal RevenueJohnsen v. Comm'r of Internal Revenue Southern Pacific Co. v. Commr. of Internal RevenueCraigie, Inc. v. Comm'r of Internal RevenueCastillo v. Comm'r of Internal Revenue