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 RevenueMora v. Comm'r of Internal RevenueRobinson v. Commissioner of Internal RevenueMora v. CommissionerNicole Rose Corp. v. Comm'r of Internal RevenueAguirre v. Comm'r of Internal RevenueSeawright v. Comm'r of Internal Revenue