Tax Court December 1972 casesBerenson v. Commissioner of Internal Revenue Ellman v. Comm'r of Internal Revenue (In re Estate of Ellman)Van Dale Corp. v. Commissioner of Internal RevenueShaw v. Comm'r of Internal RevenueScheft v. Comm'r of Internal Revenue Berenson v. Comm'r of Internal Revenue Scheft v. Commissioner of Internal RevenueCollegiate Cap & Gown Co. v. Comm'r of Internal RevenuePessin v. Comm'r of Internal Revenue Green v. Comm'r of Internal Revenue Chastain v. Comm'r of Internal Revenue B.C. Cook & Sons, Inc. v. Comm'r of Internal RevenueVan Dale Corp. v. Comm'r of Internal RevenueBlum v. Comm'r of Internal Revenue Mills v. Comm'r of Internal Revenue Deering Milliken, Inc. v. Comm'r of Internal RevenueAssociates Inv. Co. v. Comm'r of Internal Revenue Whitlock v. Comm'r of Internal Revenue (In re Estate of Whitlock) Shaw v. Commissioner of Internal Revenue