Tax Court December 1979 casesG.C. Serv. Corp. v. Comm'r of Internal RevenueZaentz v. Comm'r of Internal Revenue Brountas v. Commissioner of Internal RevenueInsilco Corp. v. Comm'r of Internal RevenueBush Bros. & Co. v. Comm'r of Internal Revenue Cohn v. Comm'r of Internal Revenue Equitable Life Ins. Co. of Iowa v. Comm'r of Internal Revenue Jacobson v. Comm'r of Internal Revenue Brountas v. Comm'r of Internal Revenue Proesel v. Comm'r of Internal Revenue Olick v. Comm'r of Internal Revenue Cohn v. Commissioner of Internal RevenueThomas P. Byrnes, Inc. v. Comm'r of Internal Revenue