Tax Court February 1998 casesSt. Charles Inv. Co. v. Comm'r of Internal RevenueSpencer v. Comm'r of Internal RevenueFoothill Ranch Co. P'ship v. Comm'r of Internal RevenueLemishow v. Comm'r of Internal RevenueWaterman v. Comm'r of Internal RevenueFreytag v. Comm'r of Internal Revenue