Tax Court December 1993 casesT.J. Enters., Inc. v. Comm'r of Internal RevenueMueller v. Comm'r of Internal Revenue (In re Estate of Mueller)Hayes v. Comm'r of Internal RevenueForehand v. CommissionerJanpol v. Comm'r of Internal RevenueTexaco Inc. & Subsidiaries v. Comm'r of Internal RevenueWalker v. Comm'r of Internal RevenueRobinson v. Comm'r of Internal Revenue (In re Estate of Robinson)Janpol v. Comm'rRomano v. Comm'r of Internal Revenue