Tax Court September 2003 casesSquare D Co. v. Comm'r of Internal Revenue Fed. Home Loan Mortg. Corp. v. Comm'r of Internal RevenueFed. Home Loan Mortg. Corp. v. Comm'r of Internal RevenueKing v. Comm'r of Internal RevenueSmith v. CommissionerMed James, Inc. v. Comm'r of Internal RevenueRoco v. Comm'r of Internal Revenue