Tax Court November 1971 casesSmyers v. Comm'r of Internal Revenue Bernuth v. Comm'r of Internal Revenue Sutton v. Comm'r of Internal Revenue Richards v. Comm'r of Internal RevenueNewton v. Comm'r of Internal RevenueRichards v. Commissioner of Internal RevenueCothran v. Comm'r of Internal RevenueTaylor-Winfield Corp. v. Comm'r of Internal RevenueCallery v. Comm'r of Internal RevenueBernuth v. Commissioner of Internal RevenueWinters Coal Co. v. Comm'r of Internal RevenueWood v. Comm'r of Internal Revenue Austin State Bank v. Comm'r of Internal Revenue