Tax Court December 1975 casesSmith-Dodd Businessman's Ass'n, Inc. v. Comm'r of Internal RevenueWhiteco Industries, Inc. v. Commr. of Internal Revenue Bryne v. Comm'r of Internal RevenueB.C. Cook & Sons, Inc. v. Comm'r of Internal RevenueScheide v. Comm'r of Internal Revenue Miller v. Comm'r of Internal RevenueHerman Bennett Co. v. Comm'r of Internal RevenueWhiteco Indus., Inc. v. Comm'r of Internal RevenueLewis v. Comm'r of Internal Revenue Byrne v. Commissioner of Internal RevenueRusoff v. Commissioner of Internal RevenueBuddy Schoellkopf Prods., Inc. v. Comm'r of Internal RevenueDurovic v. Comm'r of Internal Revenue Mandler v. Commissioner of Internal RevenueSylvan v. Comm'r of Internal Revenue Yeager v. Comm'r of Internal Revenue (In re Estate of Betty Durham Council) Rusoff v. Comm'r of Internal Revenue Vatter v. Comm'r of Internal Revenue (In re Estate of Vatter)Hotel Equities Corp. v. Comm'r of Internal RevenueQuinn v. Comm'r of Internal Revenue Benjamin v. Comm'r of Internal Revenue Hartman v. Comm'r of Internal Revenue