Tax Court February 1982 casesESTATE OF MOSS v. CommissionerClick v. Comm'r of Internal Revenue Prof'l Ins. Agents of Michigan v. Comm'r of Internal RevenueRetired Teachers Legal Def. Fund, Inc. v. Comm'r of Internal RevenueGuzzetta v. Comm'r of Internal Revenue Burns v. Comm'r of Internal Revenue Burns v. Commissioner of Internal RevenueBrown v. Comm'r of Internal Revenue S&H, Inc. v. Comm'r of Internal RevenueWise v. Comm'r of Internal Revenue