Tax Court April 1997 casesFerguson v. Comm'r of Internal RevenueDorchester Indus. Inc. v. Comm'r of Internal RevenueNorwest Corp. & Subsidiaries v. Comm'r of Internal RevenueLandreth v. CommissionerStanford v. Comm'r of Internal RevenueEstate of Neff v. CommissionerSprint Corp. & Subsidiaries v. Comm'r of Internal Revenue