Tax Court December 1997 casesAston v. Comm'r of Internal RevenueP.D.B. Sports, Ltd. v. Comm'r of Internal RevenueP.D.B. Sports, Ltd. v. Commr. of Internal RevenueMerkel v. Comm'r of Internal RevenueLakewood Assocs. v. Comm'r of Internal RevenueLakewood Associates v. Commr. of Internal RevenueUnited Cancer Council, Inc. v. Comm'r of Internal RevenueDuke Energy Natural Gas Corp. v. Comm'r of Internal Revenue