Tax Court February 1975 casesCohen v. Commissioner of Internal RevenueBaier v. Comm'r of Internal Revenue Estate of Holdeen v. CommissionerCohen v. Comm'r of Internal Revenue Salter v. Comm'r of Internal Revenue (In re Estate of Salter) Burck v. Comm'r of Internal Revenue P. Liedtka Trucking, Inc. v. Comm'r of Internal RevenueResnick v. Comm'r of Internal Revenue Herrick v. Comm'r of Internal Revenue Traxler v. Comm'r of Internal Revenue