Tax Court December 1993 casesRomano v. Comm'r of Internal RevenueWalker v. Comm'r of Internal RevenueMueller v. Comm'r of Internal Revenue (In re Estate of Mueller)Janpol v. Comm'rHayes v. Comm'r of Internal RevenueForehand v. CommissionerJanpol v. Comm'r of Internal RevenueTexaco Inc. & Subsidiaries v. Comm'r of Internal RevenueRobinson v. Comm'r of Internal Revenue (In re Estate of Robinson)T.J. Enters., Inc. v. Comm'r of Internal Revenue