Tax Court July 1991 casesHefti v. Comm'r of Internal RevenueCristofani v. Comm'r of Internal Revenue (In re Estate of Cristofani)Magarian v. Comm'r of Internal Revenue (In re Estate of Magarian)Rollercade, Inc. v. Comm'r of Internal RevenueHamilton Indus., Inc. v. Comm'r of Internal RevenueJones v. Comm'r of Internal RevenueDowney v. Comm'r of Internal RevenueJones v. Commissioner of Internal RevenueHesselink v. Comm'r of Internal RevenuePhillips Petroleum v. Commr. of Internal RevenueDarby v. Comm'r of Internal RevenuePhillips Petroleum Co. & Affiliated Subsidiaries v. Comm'r of Internal Revenue