Tax Court November 1990 casesLair v. Comm'r of Internal RevenueWallace v. Comm'r of Internal Revenue (In re Estate of Wallace)Magnus v. CommissionerBank of Wichita, N.A. v. Comm'r of Internal Revenue (In re Estate of Holl) Vetco Inc. & Subsidiaries v. Comm'r of Internal RevenueVetco, Inc. v. Commissioner of Internal RevenueTele-Commc'ns, Inc. v. Comm'r of Internal RevenueEstate of Holl v. CommissionerTrost v. Comm'r of Internal Revenue