Tax Court January 1982 casesO'Hara v. Comm'r of Internal Revenue (In re Estate of Smead) Horvath v. Comm'r of Internal Revenue O'Connor v. Commissioner of Internal RevenueAbramo v. Commissioner of Internal RevenueB&M Investors Corp. v. Comm'r of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsDiRezza v. Comm'r of Internal Revenue (In re Estate of DiRezza) Hamblen v. Comm'r of Internal RevenueAbramo 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 RevenueHoptowit v. Comm'r of Internal Revenue Hoptowit v. Commissioner 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 OpinionsPesch v. Commissioner of Internal Revenue