Tax Court October 1976 casesMid-Continent Supply Co. v. Comm'r of Internal Revenue Foote v. Comm'r of Internal RevenueKoch v. Comm'r of Internal Revenue Martinez v. Comm'r of Internal Revenue Fed. Land Bank Ass'n v. Commr. of Internal RevenueZimmerman v. Comm'r of Internal RevenueBlake v. Comm'r of Internal Revenue Fed. Land Bank Ass'n of Asheville v. Comm'r of Internal Revenue Old Equity Life Ins. Co. v. Comm'r of Internal Revenue Int'l Air Conditioning Corp. v. Comm'r of Internal RevenueBlake v. Commissioner of Internal RevenueInternational Air Conditioning Corp. v. CommissionerSheppard & Myers, Inc. v. Comm'r of Internal Revenue