Tax Court May 1977 casesEscobar v. Comm'r of Internal Revenue Roth Steel Tube Co. v. Comm'r of Internal RevenueKey Buick Co. v. Comm'r of Internal Revenue Sydnes v. Comm'r of Internal Revenue Santa Barbara Club v. CommissionerCraft v. Comm'r of Internal Revenue (In re Estate of Craft) Mason v. Comm'r of Internal Revenue Los Angeles Cent. Animal Hosp., Inc. v. Comm'r of Internal RevenueFocht v. Comm'r of Internal RevenueSydnes v. Commissioner Dreyer v. Comm'r of Internal Revenue (In re Estate of Dreyer)Dowd v. Comm'r of Internal Revenue McShain v. Comm'r of Internal RevenueHawkins v. Comm'r of Internal Revenue (In re Estate of Short)