Tax Court August 1980 casesCentury Nat'l Bank & Trust Co. v. Comm'r of Internal Revenue (In re Estate of Edgar) Riback v. Comm'r of Internal Revenue E. F. Higgins Co. v. CommissionerFreeland v. Comm'r of Internal RevenueHiggins v. Comm'r of Internal Revenue Asjes v. Comm'r of Internal Revenue Bregin v. Comm'r of Internal Revenue