DEL COMMERCIAL PROPERTIES, INC., Appellant v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Appellee. No. 00-1313.United States Court of Appeals, District of Columbia Circuit.Argued March 13, 2001. Decided June 8, 2001 Page 211 Appeal from the United States Tax Court (No. IRS-1887-98). James P. Fuller argued the cause for appellant. With him on the briefs were David […]