Tax Court January 1982 casesDiRezza v. Comm'r of Internal Revenue (In re Estate of DiRezza) Hamblen v. Comm'r of Internal RevenueRothschild v. Comm'r of Internal Revenue O'Connor v. Comm'r of Internal RevenueB&M Investors Corp. v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsO'Connor v. Commissioner of Internal RevenueAbramo v. Commissioner of Internal RevenueInt'l E22 Class Ass'n v. Comm'r of Internal Revenue Rothschild v. Commissioner of Internal RevenueO'Hara v. Comm'r of Internal Revenue (In re Estate of Smead) Horvath v. Comm'r of Internal Revenue Hoptowit v. Commissioner of Internal RevenueHoptowit v. Comm'r of Internal Revenue Abramo v. Comm'r of Internal Revenue Proceedings Disposed of Upon Memorandum OpinionsPesch v. Comm'r of Internal Revenue Bowen v. Comm'r of Internal Revenue B M Investors Corp. v. Commr. of Internal RevenuePesch v. Commissioner of Internal Revenue