Tax Court December 1997 casesP.D.B. Sports, Ltd. v. Comm'r of Internal RevenueAston v. Comm'r of Internal RevenueLakewood Associates v. Commr. of Internal RevenueMerkel v. Comm'r of Internal RevenueLakewood Assocs. v. Comm'r of Internal RevenueUnited Cancer Council, Inc. v. Comm'r of Internal RevenueDuke Energy Natural Gas Corp. v. Comm'r of Internal Revenue