Tax Court September 1979 casesUnited States Trust Co. v. Comm'r of Internal Revenue (In re Estate of Taracido) Leigh v. Comm'r of Internal Revenue Piper v. Comm'r of Internal Revenue (In re Estate of Piper) Brewin v. Comm'r of Internal Revenue Bonner v. Comm'r of Internal Revenue (In re Estate of Sorenson) Hernandez v. Comm'r of Internal Revenue Kingsley v. Comm'r of Internal Revenue Simmons v. Comm'r of Internal Revenue Creel v. CommissionerZager v. Comm'r of Internal Revenue Terzian v. Comm'r of Internal Revenue Chertkof v. Comm'r of Internal Revenue Wassenaar v. Comm'r of Internal Revenue Desert Palace, Inc. v. Comm'r of Internal RevenueWhite v. Comm'r of Internal Revenue Caterpillar Tractor Co. v. Comm'r of Internal Revenue Estate of Taracido v. CommissionerCreel v. Comm'r of Internal RevenueKamikido v. CommissionerEpoch Food Serv., Inc. v. Comm'r of Internal RevenueBoynton v. CommissionerEstate of McCutchan v. CommissionerBelz Inv. Co. v. Comm'r of Internal RevenueMiddle Atlantic Distribs., Inc. v. Comm'r of Internal RevenueFEDDERS CORPORATION AND SUBSIDIARIES v. CommissionerInvestors Ins. Agency, Inc. v. Comm'r of Internal Revenue