Tax Court July 1982 casesLucas v. Comm'r of Internal Revenue CWT Farms, Inc. v. Comm'r of Internal RevenueFritschle v. Comm'r of Internal Revenue Peterson Mach. Tool, Inc. v. Comm'r of Internal RevenueNicolazzi v. Comm'r of Internal Revenue Doyle v. Comm'r of Internal Revenue Keller v. Comm'r of Internal Revenue Brush Wellman, Inc. v. Comm'r of Internal RevenueCWT Farms, Inc. v. CommissionerEstate of Grossinger v. CommissionerRechtzigel v. Comm'r of Internal Revenue Boyer v. Comm'r of Internal Revenue Peterson Machine Tool v. Commissioner of Internal Revenue Krueger Co. v. Comm'r of Internal Revenue