Tax Court March 1999 casesSimplot v. Comm'r of Internal Revenue (In re Estate of Simplot)Interlake Corp. v. Comm'r of Internal RevenueMountain State Ford Truck Sales, Inc. v. Comm'r of Internal RevenueYuen v. Comm'r of Internal RevenueDixon v. CommissionerICI Pension Fund v. Comm'r of Internal RevenueNorwest Corp. & Subsidiaries v. Comm'r of Internal RevenueHayden v. Comm'r of Internal Revenue