Tax Court February 1998 casesHernandez v. CommissionerSpencer v. Comm'r of Internal RevenueLemishow v. Comm'r of Internal RevenueNelson v. Comm'r of Internal RevenueSt. Charles Inv. Co. v. Comm'r of Internal RevenueFoothill Ranch Co. P'ship v. Comm'r of Internal RevenueWaterman v. Comm'r of Internal RevenueFreytag v. Comm'r of Internal Revenue