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