Tax Court December 1993 casesWalker v. Comm'r of Internal RevenueHayes v. Comm'r of Internal RevenueForehand v. CommissionerJanpol v. Comm'r of Internal RevenueTexaco Inc. & Subsidiaries v. Comm'r of Internal RevenueRomano v. Comm'r of Internal RevenueT.J. Enters., Inc. v. Comm'r of Internal Revenue