Tax Court January 2001 casesLandry v. Comm'r of Internal RevenueColorado Gas Compression, Inc. v. Comm'r of Internal RevenueHarlan v. Comm'r of Internal RevenueKatz v. Comm'r of Internal RevenueHarlan v. Commissioner of Internal RevenueAmeican Air Liquide, Inc. & Subsidiaries v. Comm'r of Internal Revenue