Tax Court November 1981 casesPeters v. Comm'r of Internal Revenue North American Sequential Sweepstakes v. Comm'r of Internal RevenueCobb v. Comm'r of Internal Revenue Warrensburg Bd. & Paper Corp. v. Comm'r of Internal RevenueFoglesong v. Commissioner of Internal RevenueSmith v. Comm'r of Internal Revenue Gottesman & Co. v. Comm'r of Internal Revenue