Tax Court January 1972 casesProceedings Disposed of Upon Memorandum OpinionsKirschenmann v. Commissioner of Internal RevenueKirschenmann v. Comm'r of Internal RevenueHowell v. Commissioner of Internal RevenueSirbo Holdings, Inc. v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum OpinionsProphit v. Comm'r of Internal Revenue Kentucky Cent. Life Ins. Co. v. Comm'r of Internal RevenueMaxwell v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum OpinionsHowell v. Comm'r of Internal RevenueMadden v. Comm'r of Internal RevenueEllis Corp. v. Comm'r of Internal RevenuePrendergast v. Comm'r of Internal Revenue Coors v. Comm'r of Internal Revenue (In re Estate of Lester) Byers v. Comm'r of Internal Revenue (In re Estate of Byers)Carstenson v. Comm'r of Internal Revenue