Tax Court January 1982 casesAbramo v. Comm'r of Internal Revenue O'Connor v. Commissioner of Internal RevenueAbramo v. Commissioner of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsB&M Investors Corp. v. Comm'r of Internal RevenueO'Hara v. Comm'r of Internal Revenue (In re Estate of Smead) Horvath v. Comm'r of Internal Revenue Bowen v. Comm'r of Internal Revenue B M Investors Corp. v. Commr. of Internal RevenueRothschild v. Commissioner of Internal RevenueDiRezza v. Comm'r of Internal Revenue (In re Estate of DiRezza) Hamblen v. Comm'r of Internal RevenueRothschild v. Comm'r of Internal Revenue O'Connor v. Comm'r of Internal RevenuePesch v. Comm'r of Internal Revenue Proceedings Disposed of Upon Memorandum OpinionsHoptowit v. Comm'r of Internal Revenue Hoptowit v. Commissioner of Internal RevenueInt'l E22 Class Ass'n v. Comm'r of Internal Revenue Pesch v. Commissioner of Internal Revenue