Tax Court October 1972 casesMorris v. Comm'r of Internal Revenue McKenzie v. Comm'r of Internal RevenueCimarron Trust Estate v. Comm'r of Internal Revenue H.H. Robertson Co. v. Comm'r of Internal RevenueSmith v. Comm'r of Internal Revenue Bogard v. Commissioner of Internal RevenueDivine v. Comm'r of Internal Revenue R.J. Nicoll Co. v. Comm'r of Internal RevenueNurseries v. Comm'r of Internal Revenue Penney v. Comm'r of Internal Revenue (In re Estate of Penney) Bogard v. Comm'r of Internal Revenue Of Course, Inc. v. Comm'r of Internal RevenueCampbell v. Comm'r of Internal Revenue (In re Estate of Campbell) Nail v. Comm'r of Internal Revenue (In re Estate of Nail) Glen Raven Mills, Inc. v. Comm'r of Internal RevenueIntervest Enters., Inc. v. Comm'r of Internal RevenueMorris v. Commissioner of Internal RevenueRoberts v. Comm'r of Internal Revenue (In re Estate of Roberts) Thirup v. Comm'r of Internal Revenue Prashker v. Comm'r of Internal Revenue Kaplan v. Comm'r of Internal Revenue R. J. Nicoll Co. v. Commissioner of Internal Revenue