Tax Court July 1981 casesRoebling v. Comm'r of Internal Revenue Estate of Direzza v. Commissioner of Internal RevenueCommercial Sec. Bank v. Comm'r of Internal Revenue Barenholtz v. Comm'r of Internal Revenue Muhm v. Comm'r of Internal Revenue (In re Estate of Johnson)Bolton v. Comm'r of Internal Revenue Bently Laboratories, Inc. v. Commr. of Internal RevenueInt'l. Telephone Telegraph v. Comm'rCohen v. Commissioner Int'l Tel. v. Comm'r of Internal RevenueWeiskopf v. Comm'r of Internal Revenue (In re Estate of Weiskopf) O'Brien v. Comm'r of Internal RevenueMiller v. Comm'r of Internal Revenue Direzza v. Comm'r of Internal Revenue (In re Estate of Direzza)Bently Labs., Inc. v. Comm'r of Internal RevenueMonson v. Comm'r of Internal Revenue Armour-Dial Men's Club, Inc. v. Comm'r of Internal RevenueGuest v. Comm'r of Internal Revenue