Tax Court January 1997 casesProceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum OpinionsBrookes v. Commissioner of Internal RevenueEstate of Baird v. CommissionerDay v. Comm'r of Internal RevenueInt'l Multifoods Corp. v. Comm'r of Internal RevenueBrookes v. Comm'r of Internal RevenueNoonan v. Commissioner