Tax Court February 1974 casesSilverman v. Comm'r of Internal Revenue (In re Estate of Silverman) Victor E. Gidwitz Family Trust v. Comm'r of Internal RevenueLand v. Comm'r of Internal RevenueKuper v. Commissioner of Internal RevenueGulf-Puerto Rico Lines, Inc. v. Comm'r of Internal RevenueGidwitz v. Commissioner of Internal RevenueScott v. Comm'r of Internal Revenue Lutter v. Comm'r of Internal RevenueCooper v. Commissioner of Internal RevenueCooper v. Comm'r of Internal Revenue Kuper v. Comm'r of Internal RevenuePettit v. Comm'r of Internal Revenue