Tax Court September 1994 casesPerkin-Elmer Corp. & Subsidiaries v. Comm'r of Internal RevenueGen. Signal Corp. v. Comm'r of Internal RevenueWilliams v. Comm'r of Internal Revenue (In re Estate of Williams)Lawinger v. Comm'r of Internal RevenueBrown Grp., Inc. v. Comm'r of Internal RevenueSharer v. CommissionerDigby v. Comm'r of Internal Revenue