Tax Court August 1982 casesRudd v. Comm'r of Internal Revenue Park v. Comm'r of Internal Revenue Ahw Corp. v. Comm'r of Internal RevenueGresham v. Comm'r of Internal Revenue Wendland v. Comm'r of Internal Revenue Jacklin v. Commissioner of Internal RevenueRoemer v. Comm'r of Internal Revenue Graham v. Comm'r of Internal Revenue Smith v. Comm'r of Internal Revenue (In re Estate of Smith)Carlson v. Comm'r of Internal Revenue Demars v. Comm'r of Internal Revenue Riland v. Comm'r of Internal Revenue