Tax Court February 1977 casesMcLain v. Comm'r of Internal RevenueCini v. CommissionerAnastasio v. Comm'r of Internal Revenue Shawmut Bank of Boston, N.A. v. Comm'r of Internal Revenue (In re Estate of Drake) Colburn v. CommissionerCini v. Comm'r of Internal Revenue Miami Nat'l Bank v. Comm'r of Internal RevenueBlyler v. Comm'r of Internal Revenue First Sec. Nat'l Bank & Trust Co. v. Comm'r of Internal Revenue (In re Estate of Orphanos) Bochner v. Comm'r of Internal Revenue Holt v. Comm'r of Internal Revenue Pfalzgraf v. Comm'r of Internal RevenueCooper v. Comm'r of Internal Revenue Penner v. Comm'r of Internal Revenue (In re Estate of Penner) Randolph Bldg. Corp. v. Comm'r of Internal RevenueUhlenbrock v. Comm'r of Internal Revenue