Tax Court September 1993 casesRath v. Comm'r of Internal RevenueEstate of Ratliff v. Comm'rBowater Inc. v. Comm'r of Internal RevenueCramer v. Comm'r of Internal RevenueLenz v. Comm'r of Internal RevenueRath v. CommissionerClark v. Comm'r of Internal RevenueCramer v. Comm'r