Tax Court March 1994 casesColestock v. Comm'r of Internal RevenueJanpol v. Commissioner of Internal RevenueBlack Hills Corp. v. Comm'r of Internal RevenueWestern Nat'l Mut. Ins. Co. v. Comm'r of Internal RevenueEstate of Carpenter v. CommissionerSpiegelman v. Comm'r of Internal RevenueMeredith Corp. & Subsidiaries v. Comm'r of Internal RevenueBarth v. Comm'r of Internal Revenue (In re Estate of Wall)Estate of Wall v. Commissioner of Internal RevenueJanpol v. Comm'r of Internal RevenueMcKay v. Comm'r of Internal Revenue