Tax Court July 1972 cases Mut. Benefit Life Ins. Co. v. Comm'r of Internal RevenueRich Hill Ins. Agency, Inc. v. Comm'r of Internal RevenueIsaacson v. Comm'r of Internal RevenueSec. Mortg. Co. v. Comm'r of Internal RevenueEngelhardt v. Comm'r of Internal Revenue Eppler v. Comm'r of Internal RevenueYoung v. Commissioner of Internal RevenueGrabowski v. Commissioner of Internal RevenueVaccaro v. Comm'r of Internal Revenue Young v. Comm'r of Internal Revenue Madison Square Garden Corp. v. Comm'r of Internal RevenueEstes v. Comm'r of Internal Revenue (In re Estate of Miller) Lan Jen Chu v. Comm'r of Internal RevenueIsaacson v. Commissioner of Internal RevenueGrabowski v. Comm'r of Internal Revenue