Tax Court May 1977 casesKey Buick Co. v. Comm'r of Internal Revenue Sydnes v. Commissioner Dreyer v. Comm'r of Internal Revenue (In re Estate of Dreyer)Mason v. Comm'r of Internal Revenue Los Angeles Cent. Animal Hosp., Inc. v. Comm'r of Internal RevenueEscobar v. Comm'r of Internal Revenue Sydnes v. Comm'r of Internal Revenue Roth Steel Tube Co. v. Comm'r of Internal RevenueMcShain v. Comm'r of Internal RevenueHawkins v. Comm'r of Internal Revenue (In re Estate of Short)Santa Barbara Club v. CommissionerFocht v. Comm'r of Internal RevenueCraft v. Comm'r of Internal Revenue (In re Estate of Craft) Dowd v. Comm'r of Internal Revenue