Tax Court December 1980 casesWidmer v. Comm'r of Internal Revenue Theo. H. Davies & Co. v. Comm'r of Internal RevenueOdend'hal v. Commissioner of Internal RevenueRubinow v. Comm'r of Internal Revenue (In re Estate of Rubinow) Southern Pacific Transp. v. Commr. of Internal RevenueIsidro Martin-Montis Trust v. CommissionerGraham v. Comm'r of Internal RevenueIsidro Martin-Montis Trust v. Comm'r of Internal RevenueZenco Eng'g Corp. v. Comm'r of Internal RevenuePosen v. Comm'r of Internal Revenue (In re Estate of Posen) Southern Pacific Transp. Co. v. Comm'r of Internal RevenueSchottenstein v. Comm'r of Internal Revenue Gardner v. Comm'r of Internal RevenueRobinson v. Comm'r of Internal Revenue Widmer v. Commissioner of Internal RevenueOdend'Hal v. Comm'r of Internal RevenueBraddock Land Co., Inc. v. Commr. of Internal RevenueBay State Gas Co. v. Comm'r of Internal RevenueCole v. Comm'r of Internal Revenue (In re Estate of Gillespie) Goodwin v. Comm'r of Internal Revenue Schottenstein v. Commissioner of Internal RevenueGoldsboro Art League, Inc. v. Comm'r of Internal RevenueBraddock Land Co. v. Comm'r of Internal RevenueCarl v. Comm'r of Internal RevenueBriggs v. Commissioner of Internal RevenueBilingual Montessori Sch. of Paris, Inc. v. Comm'r of Internal RevenueCallander v. Comm'r of Internal Revenue