Tax Court February 1979 casesShelby U.S. Distribs., Inc. v. Comm'r of Internal RevenueRodgers P. Johnson Trust v. Comm'r of Internal Revenue Lucas v. Comm'r of Internal Revenue (In re Estate of Lucas)Tamko Asphalt Prods., Inc. of Kansas v. Comm'r of Internal RevenueLa Sala v. Comm'r of Internal Revenue (In re Estate of La Sala) Gen. Conference of the Free Church of America v. Comm'r of Internal RevenueShelby U.S. Distributors, Inc., v. CommissionerEstate of Lucas v. CommissionerGray v. CommissionerGray v. Comm'r of Internal Revenue Long v. Comm'r of Internal Revenue Lake Gerar Dev. Co. v. Comm'r of Internal RevenueRoss v. CommissionerHorwith v. Comm'r of Internal RevenueRoss v. Comm'r of Internal RevenueIlfrey v. Comm'r of Internal Revenue (In re Estate of Brock) Toner v. Comm'r of Internal Revenue Reeves v. Comm'r of Internal Revenue Connors, Inc. v. Comm'r of Internal RevenueFegan v. Comm'r of Internal Revenue Plan v. Comm'r of Internal Revenue Reeves v. Commissioner