Tax Court October 1971 casesClodfelter v. Comm'r of Internal Revenue Rodman v. Comm'r of Internal Revenue Roderick v. Commissioner of Internal RevenueBradley v. Comm'r of Internal Revenue Estate of Elliott v. Comm'r of Internal RevenueVest v. Comm'r of Internal Revenue Dean v. Comm'r of Internal Revenue Omaha Nat'l Bank v. Comm'r of Internal Revenue (In re Estate of O'Brien) Estate of Elliott v. Commissioner of Internal RevenueShea v. Comm'r of Internal Revenue (In re Estate of Shea) Bituminous Casualty Corp. v. Commr. of Internal RevenueAllen v. Comm'r of Internal Revenue R.A. Stewart & Co. v. Comm'r of Internal RevenueBrittingham v. Comm'r of Internal RevenueNat'l Alfalfa Dehydrating & Milling Co. v. Comm'r of Internal RevenueBituminous Cas. Corp. v. Comm'r of Internal RevenueEstate of Shea v. Commissioner of Internal RevenueRoderick v. Comm'r of Internal Revenue