Tax Court September 1982 cases Stanford v. Comm'r of Internal Revenue (In re Estate of Gill)Casel v. Comm'r of Internal Revenue O'Neil v. Comm'r of Internal RevenueOlster v. Comm'r of Internal Revenue New York Fruit Auction Corp. v. Comm'r of Internal RevenueBennett v. Commissioner of Internal RevenueHouchins v. Comm'r of Internal Revenue Bailey v. Comm'r of Internal Revenue (In re Estate of Bailey) Davis v. Comm'r of Internal Revenue (In re Estate of Davis)Zoltan v. Comm'r of Internal Revenue