Tax Court November 1996 casesPen Coal Corp. v. Commr. of Internal RevenueMueller v. Comm'r of Internal Revenue (In re Estate of Mueller)Pen Coal Corp. v. Comm'r of Internal RevenueEstate of Kenly v. CommissionerSchmidt Baking Co. v. Comm'r of Internal RevenueCharles Schwab Corp. v. Comm'r of Internal RevenueRusson v. Comm'r of Internal Revenue