Tax Court July 1981 cases Direzza v. Comm'r of Internal Revenue (In re Estate of Direzza)Estate of Direzza v. Commissioner of Internal RevenueGuest v. Comm'r of Internal Revenue Cohen v. CommissionerCommercial Sec. Bank v. Comm'r of Internal Revenue Barenholtz v. Comm'r of Internal Revenue Roebling v. Comm'r of Internal Revenue Miller v. Comm'r of Internal Revenue Weiskopf v. Comm'r of Internal Revenue (In re Estate of Weiskopf) Int'l Tel. v. Comm'r of Internal RevenueO'Brien v. Comm'r of Internal RevenueBolton v. Comm'r of Internal Revenue Armour-Dial Men's Club, Inc. v. Comm'r of Internal RevenueBently Laboratories, Inc. v. Commr. of Internal RevenueInt'l. Telephone Telegraph v. Comm'rMonson v. Comm'r of Internal Revenue Bently Labs., Inc. v. Comm'r of Internal Revenue Muhm v. Comm'r of Internal Revenue (In re Estate of Johnson)