Tax Court May 1993 casesStokely USA, Inc. v. Comm'r of Internal RevenueRoth v. CommissionerKerr v. Comm'r of Internal Revenue (In re Estate of Cavenaugh)Reeves v. Comm'r of Internal Revenue (In re Estate of Reeves)Uniroyal Inc. v. Comm. of Internal RevenuePowers v. Comm'r of Internal RevenueMerlino v. Commissioner