Tax Court February 1998 casesNelson v. Comm'r of Internal RevenueWaterman v. Comm'r of Internal RevenueSt. Charles Inv. Co. v. Comm'r of Internal RevenueHernandez v. CommissionerLemishow v. Comm'r of Internal RevenueSpencer v. Comm'r of Internal RevenueFoothill Ranch Co. P'ship v. Comm'r of Internal RevenueFreytag v. Comm'r of Internal Revenue