Tax Court May 1993 casesEstate of Spear v. CommissionerKerr v. Comm'r of Internal Revenue (In re Estate of Cavenaugh)Roth v. CommissionerStokely USA, Inc. v. Comm'r of Internal RevenueGrubich v. CommissionerGeisinger Health Plan v. Comm'r of Internal RevenueReeves v. Comm'r of Internal Revenue (In re Estate of Reeves)Uniroyal Inc. v. Comm. of Internal RevenuePowers v. Comm'r of Internal RevenueMerlino v. Commissioner