Tax Court June 1993 casesElias v. Commissioner of Internal RevenueFMC Corp. & Subsidiaries v. Comm'r of Internal RevenueElias v. Comm'r of Internal RevenueDowney v. Comm'r of Internal RevenueConinck v. Comm'r of Internal RevenueBassett v. Comm'r of Internal RevenueFed. Nat'l Mortg. Ass'n v. Comm'r of Internal Revenue
