Tax Court March 1988 casesRothstein v. Commissioner of Internal RevenueKovens v. Comm'r of Internal RevenueLink v. Comm'r of Internal RevenueWatnick v. Comm'r of Internal RevenueCottage Sav. Ass'n v. Comm'r of Internal RevenueFed. Nat'l Mortgage Ass'n v. Comm'r of Internal RevenueKnapp v. Comm'r of Internal RevenueBailey v. Comm'r of Internal RevenueSierracin Corp. v. Comm'r of Internal RevenueCarland, Inc. v. Comm'r of Internal RevenueRothstein v. Comm'r of Internal RevenuePallottini v. Comm'r of Internal RevenueBailey v. Commissioner of Internal RevenueLa Rue v. Comm'r of Internal Revenue