Tax Court February 1981 casesBell v. Comm'r of Internal Revenue Fay v. Comm'r of Internal Revenue Reilly v. Comm'r of Internal Revenue (In re Estate of Reilly) Toner v. Comm'r of Internal Revenue Schoger Found. v. Comm'r of Internal RevenueHershey Foods Corp. v. Comm'r of Internal RevenueAluminum v. Comm'r of Internal Revenue Price v. Comm'r of Internal RevenueMajor v. Comm'r of Internal Revenue Boulez v. Comm'r of Internal Revenue Kaiser Aluminum Chemical Corp. v. CommrBlank v. Comm'r of Internal Revenue Burch v. Comm'r of Internal Revenue Jim Burch & Associates, Inc. v. CommissionerStemkowski v. Commissioner of Internal RevenueJaggard v. Comm'r of Internal RevenueLevy v. Comm'r of Internal Revenue Honodel v. Comm'r of Internal Revenue