Tax Court March 1981 casesFujinon Optical, Inc. v. Comm'r of Internal RevenueFunaro v. Comm'r of Internal Revenue (In re Estate of Racca) Arrow Fastener Co. v. Commissioner of Internal RevenueHenry v. Comm'r of Internal Revenue Miller v. Comm'r of Internal Revenue McGahen v. Comm'r of Internal Revenue Spak v. Comm'r of Internal RevenueMiller v. Commissioner of Internal RevenueSmith v. Comm'r of Internal RevenueContini v. Comm'r of Internal Revenue Arrow Fastener Co. v. Comm'r of Internal RevenueHills v. Comm'r of Internal RevenueOwens-Illinois, Inc. v. Comm'r of Internal RevenueNewberry v. Comm'r of Internal Revenue