Tax Court September 1981 casesSegura v. Comm'r of Internal Revenue Erfurth v. Comm'r of Internal Revenue State v. Comm'r of Internal Revenue Mattes v. Comm'r of Internal Revenue Felmann v. Comm'r of Internal Revenue Ostrom v. Comm'r of Internal RevenueSegura v. Commissioner of Internal RevenueTyrer v. Comm'r of Internal Revenue McCaskill v. Commissioner of Internal RevenueStern v. Comm'r of Internal RevenueWashington v. Comm'r of Internal RevenueDerr v. Comm'r of Internal Revenue Crown v. Comm'r of Internal Revenue Johnston v. Comm'r of Internal Revenue McCaskill v. Comm'r of Internal Revenue Fairfax Cnty. Econ. Dev. Auth. v. Comm'r of Internal RevenueSchubel v. Comm'r of Internal Revenue