Tax Court December 1991 casesBostian v. CommissionerDixon v. CommissionerNoyce v. Comm'r of Internal RevenueSchneer v. Comm'r of Internal RevenuePlumb v. Comm'r of Internal RevenueBaldwin v. Comm'r of Internal RevenueDavis v. CommissionerSmith v. CommissionerCloud v. Comm'r of Internal Revenue