Tax Court August 1978 casesSmith v. Comm'r of Internal Revenue Dunn v. Comm'r of Internal Revenue Ketter v. Comm'r of Internal Revenue Tufts v. Comm'r of Internal Revenue Hertel v. CommissionerFine v. Comm'r of Internal Revenue Reading v. Commissioner of Internal RevenueRidenour v. CommissionerKraasch v. Comm'r of Internal RevenueLorch v. Commissioner of Internal RevenueBrent v. Comm'r of Internal Revenue Wiese v. Comm'r of Internal Revenue Bobo v. Comm'r of Internal Revenue Estate of Schelberg v. Comm'r of Internal Revenue Pfohl v. Comm'r of Internal Revenue (In re Estate of Pfohl)Harrah v. Comm'r of Internal Revenue Smith v. Commissioner of Internal RevenueCollins v. Comm'r of Internal RevenueKirk v. Comm'r of Internal Revenue (In re Estate of Kirk) Lane-Burslem v. Comm'r of Internal RevenueLorch v. Comm'r of Internal Revenue 212 Corp. v. Comm'r of Internal RevenueTufts v. Commissioner of Internal Revenue212 Corp. v. Commissioner of Internal Revenue