Tax Court December 1977 casesPfohl v. Comm'r of Internal Revenue (In re Estate of Pfohl) Lay v. Comm'r of Internal RevenuePittard v. Comm'r of Internal Revenue (In re Estate of Pittard)C.J. Langenfelder & Son, Inc. v. Comm'r of Internal RevenueBoyer v. CommissionerRoemer v. CommissionerHarold Patz Trust v. Comm'r of Internal RevenueHancock Acad. of Savannah, Inc. v. Comm'r of Internal RevenueEstate of Gregg v. Comm'r of Internal RevenueRoemer v. Comm'r of Internal Revenue Boyer v. Comm'r of Internal Revenue Schniers v. Comm'r of Internal Revenue Koufman v. Comm'r of Internal Revenue Liquors v. Comm'r of Internal Revenue First Nat'l Bank of Southwestern Michigan v. Comm'r of Internal Revenue (In re Estate of Morse)