Tax Court February 1993 casesBennett v. Comm'r of Internal Revenue (In re Estate of Bennett)Trust U/W Emily Oblinger v. Comm'r of Internal RevenueHorton v. Comm'r of Internal RevenueKovacs v. Comm'r of Internal RevenueKovacs v. Commissioner of Internal RevenuePowell v. Comm'r of Internal RevenueHong v. Comm'r of Internal Revenue