Tax Court September 1993 casesBowater Inc. v. Comm'r of Internal RevenueFirst Nat'l Bank & Trust Co. v. Comm'r of Internal Revenue (In re Estate of Ratliff)Cramer v. Comm'rEstate of Ratliff v. Comm'rCramer v. Comm'r of Internal RevenueLenz v. Comm'r of Internal RevenueRath v. Comm'r of Internal Revenue
