Tax Court November 1979 cases Papson v. Comm'r of Internal Revenue (In re Estate of Papson) Marsh v. Comm'r of Internal RevenuePierce Ditching Co. v. Commr. of Internal RevenueDuncan Indus., Inc. v. Comm'r of Internal Revenue Smith v. Comm'r of Internal Revenue (In re Estate of Smith)Shapiro v. Comm'r of Internal RevenueGegax v. Commissioner of Internal RevenuePace Oil Co. v. Comm'r of Internal RevenuePierce Ditching Co. v. Comm'r of Internal RevenueShapiro v. Commissioner of Internal RevenueJackson v. Comm'r of Internal Revenue