Tax Court May 1988 casesElliott v. Comm'r of Internal RevenueLewis v. Comm'r of Internal RevenueLoftus v. Comm'r of Internal RevenuePHI Delta Theta Fraternity v. Comm'r of Internal RevenueLoftus v. Commissioner of Internal RevenueRojas v. Comm'r of Internal RevenueBell v. Comm'r of Internal Revenue