Tax Court January 1987 casesProceedings Disposed of Upon Memorandum OpinionsWest v. Comm'r of Internal RevenueIn re Estate of JohnsonDavis v. Comm'r of Internal RevenueGraves v. Comm'r of Internal RevenueU.S. Padding Corp. v. Comm'r of Internal RevenueCooper v. Commissioner of Internal RevenueHumana Inc. & Subsidiaries v. Comm'r of Internal RevenueMelvin v. Commissioner of Internal RevenueProceedings Disposed of Upon Memorandum OpinionsRickard v. Comm'r of Internal Revenue