Tax Court July 1990 cases1983 Western Reserve Oil & Gas Co. v. Comm'r of Internal RevenueS. California Savings v. Commr. of Internal RevenueHang v. Comm'r of Internal RevenueMaxwell v. Commissioner of Internal RevenueSouthern California Sav. & Loan Ass'n v. Comm'r of Internal RevenueHang v. CommissionerGarnac Grain Co. v. Comm'r of Internal RevenueMfr's Hanover Trust Co. v. Comm'r of Internal Revenue (In re Estate of Carberry)1983 Western Reserve Oil v. Commr. of Internal RevenueMaxwell v. Comm'r of Internal RevenueBorchers v. Comm'r of Internal Revenue