Tax Court December 1979 casesG.C. Serv. Corp. v. Comm'r of Internal RevenueZaentz v. Comm'r of Internal Revenue Insilco Corp. v. Comm'r of Internal RevenueOlick v. Comm'r of Internal Revenue Brountas v. Comm'r of Internal Revenue Proesel v. Comm'r of Internal Revenue Brountas v. Commissioner of Internal RevenueCohn v. Commissioner of Internal RevenueCohn v. Comm'r of Internal Revenue Equitable Life Ins. Co. of Iowa v. Comm'r of Internal Revenue Bush Bros. & Co. v. Comm'r of Internal Revenue Jacobson v. Comm'r of Internal Revenue Thomas P. Byrnes, Inc. v. Comm'r of Internal Revenue