Tax Court November 1996 casesRusson v. Comm'r of Internal RevenuePen Coal Corp. v. Comm'r of Internal RevenueMueller v. Comm'r of Internal Revenue (In re Estate of Mueller)Estate of Kenly v. CommissionerPen Coal Corp. v. Commr. of Internal RevenueSchmidt Baking Co. v. Comm'r of Internal RevenueCharles Schwab Corp. v. Comm'r of Internal Revenue