Tax Court October 1978 casesRuth E. & Ralph Friedman Found., Inc. v. Comm'r of Internal RevenueThompson v. Comm'r of Internal Revenue Tenn. Natural Gas Lines, Inc. v. Comm'r of Internal RevenueUnited States Nat'l Bank v. Comm'r of Internal Revenue (In re Estate of Margrave) Long v. Comm'r of Internal Revenue C. Blake McDowell, Inc. v. Comm'r of Internal RevenueGray v. CommissionerKoch v. Comm'r of Internal Revenue Gray v. Comm'r of Internal Revenue