Tax Court May 1990 casesLaPoint v. Comm'r of Internal RevenueSheldon v. Comm'r of Internal RevenueDixson Int'l Serv. Corp. v. Comm'r of Internal RevenueNess v. Comm'r of Internal RevenueEmershaw v. CommissionerMarks v. Comm'r of Internal Revenue (In re Estate of Marks)Coastal Petroleum Refiners, Inc. v. Comm'r of Internal RevenueApplegate v. Comm'r of Internal RevenueDixson Int'l. Serv. Corp. v. Comm'r. of Internal RevenueEstate of Marks v. Commissioner of Internal RevenueWilder v. Comm'r of Internal Revenue (In re Estate of Simmons)Wind Energy Tech. Assocs. III v. Comm'r of Internal Revenue