Tax Court March 1985 cases Union Cent. Life Ins. Co. v. Comm'r of Internal RevenueDerksen v. Comm'r of Internal Revenue Southern Pacific Co. v. Comm'r of Internal RevenueSouthern Pacific Co. v. Commr. of Internal RevenueEstate of Thomas v. Commissioner of Internal RevenueSouthern Pacific Transp. Co. v. Comm'r of Internal RevenueGulf Oil Corp. v. Comm'r of Internal RevenueSouthern Pacific Co. v. Comm'r of Internal RevenueThomas v. Comm'r of Internal Revenue (In re Estate of Thomas) Nat'l Sav. Life Ins. Co. v. Comm'r of Internal RevenueBanc One Corp. v. Comm'r of Internal RevenueJohnsen v. Comm'r of Internal Revenue Craigie, Inc. v. Comm'r of Internal RevenueCastillo v. Comm'r of Internal Revenue