Tax Court September 1976 casesBenjamin v. Commissioner of Internal RevenueLouisville & Nashville Railroad Co. v. Comm'r of Internal RevenueShlefstein v. Comm'r of Internal Revenue (In re Estate of Honigman) Prince v. Comm'r of Internal RevenueSpalding v. Comm'r of Internal RevenueThompson v. Comm'r of Internal RevenueBenjamin v. Comm'r of Internal Revenue Allied Fid. Corp. v. Comm'r of Internal RevenueThompson v. Commissioner of Internal Revenue