Tax Court April 1981 casesWesley v. Comm'r of Internal Revenue (In re Estate of Boyd) Wilson v. Commissioner of Internal RevenueStevenson Co-Ply, Inc. v. Comm'r of Internal RevenueMuse v. Comm'r of Internal Revenue Samis v. Comm'r of Internal Revenue Samis v. Commissioner of Internal RevenueLyle v. Comm'r of Internal Revenue Maher v. Comm'r of Internal Revenue Richardson v. Comm'r of Internal Revenue Dodge v. Comm'r of Internal Revenue Greenbergs v. Comm'r of Internal Revenue (In re Estate of Greenberg)C-Lec Plastics, Inc. v. Comm'r of Internal Revenue