Tax Court January 1972 casesMaxwell v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum OpinionsPrendergast v. Comm'r of Internal Revenue Byers v. Comm'r of Internal Revenue (In re Estate of Byers)Kirschenmann v. Comm'r of Internal RevenueKentucky Cent. Life Ins. Co. v. Comm'r of Internal RevenueProphit v. Comm'r of Internal Revenue Proceedings Disposed of Upon Memorandum OpinionsHowell v. Commissioner of Internal RevenueSirbo Holdings, Inc. v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsKirschenmann v. Commissioner of Internal RevenueHowell v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsProceedings Disposed of Upon Memorandum OpinionsMadden v. Comm'r of Internal RevenueEllis Corp. v. Comm'r of Internal RevenueCarstenson v. Comm'r of Internal Revenue Coors v. Comm'r of Internal Revenue (In re Estate of Lester)