Tax Court January 1981 casesDavid Metzger Trust v. Commissioner of Internal RevenueGlynn v. Comm'r of Internal Revenue McMillan v. Comm'r of Internal Revenue (In re Estate of McMillan) California Fed. Life Ins. Co. v. Comm'r of Internal Revenue Carlstrom v. Comm'r of Internal Revenue (In re Estate of Carlstrom)Church of the Transfiguring Spirit, Inc. v. Comm'r of Internal RevenueLoewen v. Comm'r of Internal Revenue Fleming v. Comm'r of Internal Revenue (In re Estate of Best) Rockefeller v. Commissioner Internal RevenueRockefeller v. Comm'r of Internal Revenue Outwin v. Comm'r of Internal Revenue David Metzger Trust v. Comm'r of Internal Revenue Stradlings Bldg. Materials, Inc. v. Comm'r of Internal RevenueOutwin v. Commissioner of Internal RevenueBurford v. Comm'r of Internal Revenue