Tax Court March 1994 casesWestern Nat'l Mut. Ins. Co. v. Comm'r of Internal RevenueJanpol v. Commissioner of Internal RevenueColestock v. Comm'r of Internal RevenueSpiegelman v. Comm'r of Internal RevenueEstate of Carpenter v. CommissionerMeredith Corp. & Subsidiaries v. Comm'r of Internal RevenueBlack Hills Corp. v. Comm'r of Internal RevenueBarth v. Comm'r of Internal Revenue (In re Estate of Wall)