Tax Court November 1996 casesRusson v. Comm'r of Internal RevenueMueller v. Comm'r of Internal Revenue (In re Estate of Mueller)Pen Coal Corp. v. Commr. of Internal RevenuePen Coal Corp. v. Comm'r of Internal RevenueSchmidt Baking Co. v. Comm'r of Internal RevenueCharles Schwab Corp. v. Comm'r of Internal Revenue