Tax Court August 1978 casesKetter v. Comm'r of Internal Revenue Tufts v. Comm'r of Internal Revenue Lane-Burslem v. Comm'r of Internal RevenueSmith v. Commissioner of Internal RevenueCollins v. Comm'r of Internal RevenueKirk v. Comm'r of Internal Revenue (In re Estate of Kirk) Brent v. Comm'r of Internal Revenue Lorch v. Commissioner of Internal RevenueWiese v. Comm'r of Internal Revenue