Tax Court August 1980 casesRiback v. Comm'r of Internal Revenue Century Nat'l Bank & Trust Co. v. Comm'r of Internal Revenue (In re Estate of Edgar) E. F. Higgins Co. v. CommissionerFreeland v. Comm'r of Internal RevenueBrountas v. Comm'r of Internal Revenue Fed. Land Bank Ass'n of Asheville v. Comm'r of Internal Revenue Fed. Land Bank Assn. of Asheville v. CommrStern v. Comm'r of Internal Revenue Sowell v. Comm'r of Internal Revenue (In re Estate of Sowell)BBS Assocs., Inc. v. Comm'r of Internal RevenueAsjes v. Comm'r of Internal Revenue Bregin v. Comm'r of Internal Revenue Estate of Edgar v. Commissioner Johnson v. Comm'r of Internal Revenue Considine v. Comm'r of Internal RevenueHiggins v. Comm'r of Internal Revenue Boyter v. CommissionerBoyter v. Comm'r of Internal Revenue Schoneberger v. Comm'r of Internal Revenue Brountas v. Commissioner