Tax Court May 1993 casesKerr v. Comm'r of Internal Revenue (In re Estate of Cavenaugh)Stokely USA, Inc. v. Comm'r of Internal RevenueGrubich v. CommissionerGeisinger Health Plan v. Comm'r of Internal RevenueRoth v. CommissionerReeves v. Comm'r of Internal Revenue (In re Estate of Reeves)Uniroyal Inc. v. Comm. of Internal RevenuePowers v. Comm'r of Internal RevenueEstate of Spear v. CommissionerMerlino v. Commissioner