Tax Court May 1977 casesRoth Steel Tube Co. v. Comm'r of Internal RevenueMcShain v. Comm'r of Internal RevenueEscobar v. Comm'r of Internal Revenue Sydnes v. Commissioner Dreyer v. Comm'r of Internal Revenue (In re Estate of Dreyer)Sydnes v. Comm'r of Internal Revenue Key Buick Co. v. Comm'r of Internal Revenue Santa Barbara Club v. CommissionerHawkins v. Comm'r of Internal Revenue (In re Estate of Short)Mason v. Comm'r of Internal Revenue Los Angeles Cent. Animal Hosp., Inc. v. Comm'r of Internal RevenueFocht v. Comm'r of Internal RevenueDowd v. Comm'r of Internal Revenue Craft v. Comm'r of Internal Revenue (In re Estate of Craft)