Tax Court June 1996 casesEstate of Sobota v. CommissionerLear Eye Clinic, Ltd. v. Commr. of Internal RevenueHerbel v. Comm'r of Internal RevenueMurphy v. CommissionerP&X Mkts., Inc. v. Comm'r of Internal RevenuePaul Frehe Enters., Inc. v. Comm'r of Internal RevenueLittle v. CommissionerCHRISTENSEN v. COMMISSIONER, INT. REVJouris v. Comm'r of Internal Revenue (In re Estate of Bartels)Connecticut Mut. Life Ins. Co. v. Comm'r of Internal RevenueLear Eye Clinic, Ltd. v. Comm'r of Internal RevenueConnecticut Mutual Life Insurance v. Commissioner