Tax Court December 1977 casesPfohl v. Comm'r of Internal Revenue (In re Estate of Pfohl) Hancock Acad. of Savannah, Inc. v. Comm'r of Internal RevenueRoemer v. CommissionerHarold Patz Trust v. Comm'r of Internal RevenueBoyer v. Comm'r of Internal Revenue Liquors v. Comm'r of Internal Revenue Black v. Comm'r of Internal Revenue Cont'l Illinois Nat'l Bank & Trust Co. of Chicago v. Comm'r of Internal RevenueSchniers v. Comm'r of Internal Revenue Koufman v. Comm'r of Internal Revenue Roemer v. Comm'r of Internal Revenue C.J. Langenfelder & Son, Inc. v. Comm'r of Internal RevenueLay v. Comm'r of Internal RevenuePittard v. Comm'r of Internal Revenue (In re Estate of Pittard)Boyer v. CommissionerEstate of Gregg v. Comm'r of Internal RevenueFirst Nat'l Bank of Southwestern Michigan v. Comm'r of Internal Revenue (In re Estate of Morse)