Tax Court October 1976 casesKoch v. Comm'r of Internal Revenue Fed. Land Bank Ass'n v. Commr. of Internal RevenueZimmerman v. Comm'r of Internal RevenueInt'l Air Conditioning Corp. v. Comm'r of Internal RevenueMid-Continent Supply Co. v. Comm'r of Internal Revenue Fed. Land Bank Ass'n of Asheville v. Comm'r of Internal Revenue Foote v. Comm'r of Internal RevenueOld Equity Life Ins. Co. v. Comm'r of Internal Revenue Martinez v. Comm'r of Internal Revenue Blake v. Commissioner of Internal RevenueBlake v. Comm'r of Internal Revenue International Air Conditioning Corp. v. CommissionerSheppard & Myers, Inc. v. Comm'r of Internal Revenue