Tax Court November 1979 cases Marsh v. Comm'r of Internal RevenueDuncan Indus., Inc. v. Comm'r of Internal Revenue Smith v. Comm'r of Internal Revenue (In re Estate of Smith)Gegax v. Comm'r of Internal Revenue Pierce Ditching Co. v. Comm'r of Internal RevenueMaestre v. Comm'r of Internal Revenue Martin v. Comm'r of Internal Revenue Papson v. Comm'r of Internal Revenue (In re Estate of Papson)Lesher v. Comm'r of Internal Revenue Danenberg v. Comm'r of Internal Revenue Pierce Ditching Co. v. Commr. of Internal RevenuePace Oil Co. v. Comm'r of Internal RevenueMorris v. Comm'r of Internal RevenueShapiro v. Comm'r of Internal RevenueGegax v. Commissioner of Internal RevenueShapiro v. Commissioner of Internal RevenueJackson v. Comm'r of Internal Revenue