Tax Court January 1998 casesCroteau v. CommissionerSolaas v. CommissionerProceedings Disposed of Upon Memorandum OpinionsSmith v. Comm'r of Internal Revenue (In re Estate of Smith)Williams v. Comm'r of Internal RevenueSchoof v. Comm'r of Internal RevenueWells v. CommissionerBourekis v. Commissioner of Internal RevenueSchoof et al., v. Commissioner of Internal RevenueBourekis v. Comm'r of Internal Revenue