Tax Court July 1990 cases1983 Western Reserve Oil & Gas Co. v. Comm'r of Internal RevenueHang v. Comm'r of Internal RevenueEstate of Murphy v. CommissionerHang v. CommissionerMaxwell v. Comm'r of Internal RevenueStein v. CommissionerHelstoski v. CommissionerDial USA, Inc. v. Comm'r of Internal RevenueMaxwell v. Commissioner of Internal RevenueSouthern California Sav. & Loan Ass'n v. Comm'r of Internal RevenueGarnac Grain Co. v. Comm'r of Internal RevenueS. California Savings v. Commr. of Internal RevenueMfr's Hanover Trust Co. v. Comm'r of Internal Revenue (In re Estate of Carberry)1983 Western Reserve Oil v. Commr. of Internal RevenueMcClanahan v. Comm'r of Internal Revenue (In re Estate of McClanahan)Borchers v. Comm'r of Internal Revenue