Tax Court October 1971 casesClodfelter v. Comm'r of Internal Revenue Rodman v. Comm'r of Internal Revenue Brittingham v. Comm'r of Internal RevenueRoderick v. Commissioner of Internal RevenueBradley v. Comm'r of Internal Revenue Nat'l Alfalfa Dehydrating & Milling Co. v. Comm'r of Internal RevenueEstate of Elliott v. Comm'r of Internal RevenueVest v. Comm'r of Internal Revenue Dean v. Comm'r of Internal Revenue Omaha Nat'l Bank v. Comm'r of Internal Revenue (In re Estate of O'Brien) Estate of Elliott v. Commissioner of Internal RevenueShea v. Comm'r of Internal Revenue (In re Estate of Shea) Bituminous Casualty Corp. v. Commr. of Internal RevenueAllen v. Comm'r of Internal Revenue R.A. Stewart & Co. v. Comm'r of Internal RevenueEstate of Shea v. Commissioner of Internal RevenueBituminous Cas. Corp. v. Comm'r of Internal RevenueRoderick v. Comm'r of Internal Revenue