Tax Court November 1984 cases Harwood v. Comm'r of Internal RevenueHarwood v. Commissioner of Internal RevenueFurstenberg v. Comm'r of Internal RevenueSmith v. Comm'r of Internal RevenueRamsay v. Comm'r of Internal RevenueIllinois Power Co. v. Comm'r of Internal RevenueYoung v. Comm'r of Internal Revenue