Tax Court November 1996 casesRusson v. Comm'r of Internal RevenuePen Coal Corp. v. Comm'r of Internal RevenuePen Coal Corp. v. Commr. of Internal RevenueCharles Schwab Corp. v. Comm'r of Internal RevenueMueller v. Comm'r of Internal Revenue (In re Estate of Mueller)Schmidt Baking Co. v. Comm'r of Internal RevenueEstate of Kenly v. Commissioner