Tax Court March 1983 casesRollert Residuary Trust v. Commr. of Internal RevenueEstate of Gawne v. Comm'r of Internal RevenueHome Savings Loan v. Commissioner of Internal RevenueEdward D. Rollert Residuary Trust v. Comm'r of Internal RevenueCentury Data Sys., Inc. v. Comm'r of Internal RevenueFuchs v. Comm'r of Internal Revenue Nat'l-Standard Co. v. Comm'r of Internal Revenue Cook v. Comm'r of Internal Revenue Hoopengarner v. Comm'r of Internal Revenue Estate of Geiger v. Comm'r of Internal RevenueCook v. Commissioner of Internal RevenueHome Sav. v. Comm'r of Internal Revenue Wing v. Commissioner of Internal RevenueGarcia v. Comm'r of Internal Revenue Leighton v. CommissionerOdend'hal v. Comm'r of Internal Revenue Odend'hal v. Commissioner of Internal Revenue