Tax Court May 1988 casesRojas v. Commissioner of Internal RevenueElliott v. Comm'r of Internal RevenueLewis v. Comm'r of Internal RevenueLoftus v. Comm'r of Internal RevenueCalifornia Health Facilities Auth. v. Comm'r of Internal RevenuePHI Delta Theta Fraternity v. Comm'r of Internal RevenueLoftus v. Commissioner of Internal RevenuePotts v. Comm'r of Internal RevenueCook v. Comm'r of Internal RevenueMartin v. Commissioner of Internal RevenueFriendship Dairies, Inc. v. Comm'r of Internal RevenueMartin v. Comm'r of Internal RevenueFine v. Commissioner of Internal RevenueRojas v. Comm'r of Internal RevenueBell v. Comm'r of Internal RevenueBell v. Commissioner of Internal RevenueByrne v. Comm'r of Internal RevenueSauey v. Comm'r of Internal RevenueFed. Paper Bd. Co. v. Comm'r of Internal RevenueNew York State Teamsters Conference Pension v. Comm'r of Internal RevenueGreater Display & Wire Forming, Inc. v. Commissioner