Tax Court April 1975 casesFraser v. Comm'r of Internal Revenue Kalinski v. Comm'r of Internal Revenue Richard v. Comm'r of Internal Revenue (In re Estate of Draper) Estate of Mandels v. Commissioner of Internal RevenueMandels v. Comm'r of Internal Revenue (In re Estate of Mandels) Hirshfield v. Comm'r of Internal Revenue Estate of Weiskopf v. Commissioner of Internal RevenueHirshfield v. Commissioner of Internal RevenueBellingham Cold Storage Co. v. Comm'r of Internal Revenue Weiskopf v. Comm'r of Internal Revenue (In re Estate of Weiskopf) Fletcher Plastics, Inc. v. Comm'r of Internal RevenueKalinski v. Commissioner of Internal RevenueOwens v. Comm'r of Internal RevenueLinebery v. Comm'r of Internal Revenue