Tax Court June 1996 casesPaul Frehe Enters., Inc. v. Comm'r of Internal RevenueLittle v. CommissionerLear Eye Clinic, Ltd. v. Commr. of Internal RevenueHerbel v. Comm'r of Internal RevenueMurphy v. CommissionerEstate of Sobota v. CommissionerConnecticut Mut. Life Ins. Co. v. Comm'r of Internal RevenueConnecticut Mutual Life Insurance v. Commissioner