Tax Court March 1981 casesFujinon Optical, Inc. v. Comm'r of Internal RevenueMiller v. Commissioner of Internal RevenueArrow Fastener Co. v. Commissioner of Internal RevenueFunaro v. Comm'r of Internal Revenue (In re Estate of Racca) Miller v. Comm'r of Internal Revenue Henry v. Comm'r of Internal Revenue Hills v. Comm'r of Internal RevenueArrow Fastener Co. v. Comm'r of Internal RevenueContini v. Comm'r of Internal Revenue McGahen v. Comm'r of Internal Revenue Spak v. Comm'r of Internal RevenueSmith v. Comm'r of Internal RevenueOwens-Illinois, Inc. v. Comm'r of Internal RevenueNewberry v. Comm'r of Internal Revenue