Tax Court January 1981 casesChurch of the Transfiguring Spirit, Inc. v. Comm'r of Internal RevenueDavid Metzger Trust v. Comm'r of Internal Revenue Wynecoop v. Comm'r of Internal Revenue California Fed. Life Ins. Co. v. Comm'r of Internal Revenue Carlstrom v. Comm'r of Internal Revenue (In re Estate of Carlstrom)Stradlings Bldg. Materials, Inc. v. Comm'r of Internal RevenueLoewen v. Comm'r of Internal Revenue Rockefeller v. Commissioner Internal RevenueRockefeller v. Comm'r of Internal Revenue Outwin v. Comm'r of Internal Revenue McMillan v. Comm'r of Internal Revenue (In re Estate of McMillan) Outwin v. Commissioner of Internal RevenueBurford v. Comm'r of Internal Revenue