Tax Court June 1983 casesSmith v. Comm'r of Internal Revenue Estate of Patterson v. CommissionerMenz v. Comm'r of Internal Revenue Church v. Comm'r of Internal Revenue Hunt v. Comm'r of Internal Revenue Shafer v. Comm'r of Internal Revenue (In re Estate of Shafer)Hunt v. Commissioner of Internal RevenueRowlee v. Comm'r of Internal Revenue