Tax Court December 1972 casesBerenson v. Comm'r of Internal Revenue Scheft v. Commissioner of Internal RevenueGreen v. Comm'r of Internal Revenue Chastain v. Comm'r of Internal Revenue B.C. Cook & Sons, Inc. v. Comm'r of Internal RevenueBerenson v. Commissioner of Internal Revenue Ellman v. Comm'r of Internal Revenue (In re Estate of Ellman)Collegiate Cap & Gown Co. v. Comm'r of Internal RevenueVan Dale Corp. v. Commissioner of Internal RevenuePessin v. Comm'r of Internal Revenue Shaw v. Comm'r of Internal RevenueScheft v. Comm'r of Internal Revenue Mills v. Comm'r of Internal Revenue Associates Inv. Co. v. Comm'r of Internal Revenue Whitlock v. Comm'r of Internal Revenue (In re Estate of Whitlock) Deering Milliken, Inc. v. Comm'r of Internal RevenueVan Dale Corp. v. Comm'r of Internal RevenueBlum v. Comm'r of Internal Revenue Shaw v. Commissioner of Internal Revenue