Tax Court September 1977 casesRolin v. Comm'r of Internal Revenue (In re Estate of Rolin)Suarez v. CommissionerMatson Navigation Co. v. Comm'r of Internal Revenue Iowa-Des Moines Nat'l Bank v. Comm'r of Internal Revenue Jobusch v. Comm'r of Internal Revenue Jobusch v. CommissionerReynolds Metals Co. v. Comm'r of Internal RevenueRomy Hammes, Inc. v. Comm'r of Internal RevenueIowa-Des Moines Nat. Bank v. CommissionerBoynton v. Comm'r of Internal Revenue Forsyth Emergency Servs., P.A. v. Comm'r of Internal RevenueMatson Navigation Co. v. CommissionerLudwig v. Comm'r of Internal Revenue Redwood Empire Sav. & Loan Ass'n v. Comm'r of Internal RevenueSuarez v. Comm'r of Internal RevenueTompkins v. Comm'r of Internal Revenue (In re Estate of Tompkins)Schooler v. Comm'r of Internal RevenueHatfield v. Comm'r of Internal Revenue