Tax Court January 2001 casesColorado Gas Compression, Inc. v. Comm'r of Internal RevenueHarlan v. Comm'r of Internal RevenueKatz v. Comm'r of Internal RevenueHarlan v. Commissioner of Internal RevenueLandry v. Comm'r of Internal RevenueAmeican Air Liquide, Inc. & Subsidiaries v. Comm'r of Internal RevenueJelle v. Comm'r of Internal Revenue