Tax Court December 2001 casesBd. of Trs. of the Sheet Metal Workers' Nat'l Pension Fund v. Comm'r of Internal RevenueRobinson v. Comm'r of Internal RevenueEwens & Miller, Inc. v. Comm'r of Internal RevenueRobinson v. Commissioner of Internal RevenueNicole Rose Corp. v. Comm'r of Internal Revenue