Tax Court January 1991 casesSears, Roebuck & Co. v. Comm'r of Internal RevenueSmith v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum OpinionsHarper Grp. & Includible Subsidiaries v. Comm'r of Internal RevenueSmith v. Commissioner of Internal RevenueAMERCO & Subsidiaries v. Comm'r of Internal RevenueCoffey v. Comm'r of Internal RevenuePoinier v. Comm'r of Internal RevenueAMERCO v. CommissionerMcAlpine v. Comm'r of Internal Revenue (In re Estate of McAlpine)
