Tax Court March 1994 casesEstate of Carpenter v. CommissionerSpiegelman v. Comm'r of Internal RevenueBarth v. Comm'r of Internal Revenue (In re Estate of Wall)Meredith Corp. & Subsidiaries v. Comm'r of Internal RevenueBlack Hills Corp. v. Comm'r of Internal RevenueWestern Nat'l Mut. Ins. Co. v. Comm'r of Internal Revenue
