Tax Court August 1991 casesCitron v. Comm'r of Internal RevenueWalt Disney Inc. v. Comm'r of Internal RevenueAlexander v. Comm'r of Internal RevenueUniv. Heights at Hamilton Corp. v. Comm'r of Internal RevenueGuilzon v. Comm'r of Internal RevenueIthaca Indus., Inc. v. Comm'r of Internal Revenue