Tax Court February 1996 casesSwanson v. Comm'r of Internal RevenueBarnett Banks of Florida, Inc. v. Comm'r of Internal RevenueBerger v. CommissionerSignet Banking Corp. v. Comm'r of Internal RevenueEstate of Meriano v. CommissionerMarshall & Ilsley Trust Co. v. Comm'r of Internal Revenue (In re Estate of Clack)