Tax Court December 1999 casesLittle v. Comm'r of Internal RevenueKerr v. Comm'r of Internal RevenueVan Wyk v. Comm'r of Internal RevenueSouthern Multi-Media Commc'ns, Inc. v. Comm'r of Internal RevenueRountree Cotton Co. v. Comm'r of Internal RevenueWatts v. Commissioner