Tax Court November 1971 casesSeed v. Comm'r of Internal Revenue Todd v. Comm'r of Internal Revenue (In re EState S. Todd) Smyers v. Comm'r of Internal Revenue Bernuth v. Comm'r of Internal Revenue Sutton v. Comm'r of Internal Revenue Richards v. Comm'r of Internal RevenueNewton v. Comm'r of Internal RevenueLegg v. Comm'r of Internal Revenue Taylor-Winfield Corp. v. Comm'r of Internal RevenueCallery v. Comm'r of Internal RevenueBernuth v. Commissioner of Internal RevenueSmyers v. Commissioner of Internal RevenueSeed v. Commissioner of Internal RevenueWood v. Comm'r of Internal Revenue Richards v. Commissioner of Internal RevenueWinters Coal Co. v. Comm'r of Internal RevenueAustin State Bank v. Comm'r of Internal Revenue First Nat'l Bank of Chicago v. Comm'r of Internal Revenue (In re Estate of Allison) Cothran v. Comm'r of Internal Revenue