Tax Court April 1982 casesRobinson v. Comm'r of Internal Revenue Farmer v. Comm'r of Internal Revenue (In re Estate of Van Horne)Standard Oil Co. of California v. Comm'r of Internal RevenueJohnson v. Comm'r of Internal Revenue City of Tucson v. Comm'r of Internal Revenue Jarvis v. Comm'r of Internal Revenue Thompson v. Commissioner of Internal RevenueSiegel v. Comm'r of Internal Revenue Thompson v. Comm'r of Internal Revenue Ballinger v. Comm'r of Internal Revenue Dreicer v. Comm'r of Internal Revenue Primo Pants Co. v. Comm'r of Internal Revenue Pastore v. Comm'r of Internal Revenue Cahill v. CommissionerPacella v. Comm'r of Internal Revenue Frank v. CommissionerConcord Control, Inc. v. Comm'r of Internal RevenueAlonso v. Comm'r of Internal Revenue Yarlott v. Comm'r of Internal Revenue James v. Comm'r of Internal Revenue Daugherty v. Comm'r of Internal Revenue Siegel v. Commissioner of Internal Revenue