Tax Court March 1982 casesBrannen v. Comm'r of Internal Revenue Smith v. Comm'r of Internal Revenue Bennett Paper Corp. v. Comm'r of Internal Revenue Habersham-Bey v. Comm'r of Internal RevenueEisenberg v. Comm'r of Internal Revenue Francis Jungers Sole Proprietorship v. Comm'r of Internal RevenuePaulsen v. Comm'r of Internal RevenueStanley v. Comm'r of Internal Revenue Sutherland v. Comm'r of Internal Revenue Ceppi v. Comm'r of Internal Revenue (In re Estate of Ceppi)Lincoln Nat'l Bank & Trust Co. v. Comm'r of Internal Revenue (In re Estate of Boeshore) Green v. Comm'r of Internal Revenue Magill v. CommissionerPub. Serv. Co. of New Hampshire v. Comm'r of Internal RevenueEspinoza v. Comm'r of Internal Revenue