Tax Court March 1985 casesSouthern Pacific Co. v. Comm'r of Internal RevenueThomas v. Comm'r of Internal Revenue (In re Estate of Thomas) Estate of Thomas v. Commissioner of Internal RevenueSouthern Pacific Transp. Co. v. Comm'r of Internal RevenueNat'l Sav. Life Ins. Co. v. Comm'r of Internal RevenueBanc One Corp. v. Comm'r of Internal Revenue
