Tax Court December 1984 casesSchwartz v. Comm'r of Internal Revenue (In re Estate of Schwartz) McClelland v. Comm'r of Internal RevenueMichael DiPeppino, Inc. v. Commr. of Internal RevenueMcClelland v. Commissioner of Internal RevenueEstate of Fabric v. Comm'r of Internal Revenue Michael DiPeppino, Inc. v. Comm'r of Internal RevenueLove v. CommissionerReco Indus., Inc. v. Comm'r of Internal RevenueAnderson v. Commissioner of Internal RevenueAnderson v. Comm'r of Internal Revenue