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