Tax Court May 1993 casesEstate of Spear v. CommissionerStokely USA, Inc. v. Comm'r of Internal RevenueKerr v. Comm'r of Internal Revenue (In re Estate of Cavenaugh)Roth v. CommissionerGrubich v. CommissionerGeisinger Health Plan v. Comm'r of Internal RevenueReeves 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