Tax Court June 1978 casesBaker v. Comm'r of Internal RevenueTracy v. Comm'r of Internal Revenue Magill v. Comm'r of Internal RevenueWheeler v. Commissioner of Internal Revenue, T.C. Memo 1978-208Exch. Nat'l Bank of Tampa v. Comm'r of Internal Revenue (In re Estate of Gordon) Miller v. Comm'r of Internal Revenue Haddock v. Comm'r of Internal RevenueHeyman v. Commissioner of Internal RevenueAdams v. Commissioner of Internal RevenueJewett v. Comm'r of Internal Revenue Epstein v. Comm'r of Internal Revenue McCallister v. Comm'r of Internal RevenueAdams v. Comm'r of Internal Revenue Kappel v. Comm'r of Internal Revenue (In re Estate of Kappel) Glen O'Brien Movable Partition Co. v. Comm'r of Internal RevenueHeyman v. Comm'r of Internal RevenueMagill v. Commissioner of Internal RevenueWarren M. Goodspeed Scholarship Fund v. Comm'r of Internal RevenueBostedt v. Comm'r of Internal Revenue