Tax Court September 1998 casesU.S. Bancorp v. Comm'r of Internal RevenueDavenport Recycling Associates v. CommissionerSchwalbach v. Comm'r of Internal RevenueArnold v. Comm'r of Internal RevenueSec. State Bank v. Comm'r of Internal RevenueFrazier v. Comm'r of Internal RevenueEstate of Honore V. De St. Aubin v. Commissioner