Tax Court February 1996 casesEstate of Meriano v. CommissionerBerger v. CommissionerBarnett Banks of Florida, Inc. v. Comm'r of Internal RevenueSignet Banking Corp. v. Comm'r of Internal RevenueSwanson v. Comm'r of Internal RevenueMarshall & Ilsley Trust Co. v. Comm'r of Internal Revenue (In re Estate of Clack)